Introduction

The US Government collected an estimated US$175 billion in IEEPA tariffs. The US Supreme Court has now ended the IEEPA tariff program.[1] In Learning Resources, Inc. et al. v. Trump, President Of The United States, (“Learning Resources”) and Donald J. Trump, President Of The United States, et al., Petitioners v. V.O.S. Selections, Inc. (“V.O.S Selections”) the Court held that President Trump lacked authority to impose IEEPA tariffs.[2]

IEEPA refund

The Court did not issue a refund order. Guidance on refunds is needed and is forthcoming.[3] US CBP’s guidance may be supported by the US Court of International Trade (“CIT”) or Congress. Importers should take all steps to document duties paid and protect potential refund rights.

CBP processes

Post summary corrections (“PSC”)

Importers can use the PSC process for customs entries that have not been liquidated. A liquidation date is the final date on which CBP settles an entry. Liquidation is final respecting an import transaction, usually occurring automatically 314 days after entry, unless a protest is filed within 180-days of the date of liquidation, reliquidation, or liquidation by operation of law.

If entries are not liquidated, PSC in effect creates a new customs entry. A PSC is an electronic method allowing the amendment of entry summary data submitted to CBP after an initial submission but before liquidation. A PSC may be filled within about 300 days of the entry of goods and at least 15 days before the scheduled liquidation and may be used to recover overpaid duties.

Protest 

Importers can file a protest if customs entries have been liquidated and the window for filing a protest has not closed. Importers generally have 180 days from the date of liquidation or reliquidation to file a protest. If the CBP denies a protest an importer may challenge it in the CIT. 

CIT proceedings

The CIT has exclusive jurisdiction of any civil action commenced to contest a CBP protest denial decision. Generally, a summons initiating the action must be filed within 180 days of the notice of denial of the protest. An action may be commenced by filing legal process (e.g., a summons or complaint) and the payment of a complaint fee. Protective IEEPA refund complaints have been filed in the CIT. It has been suggested that importers that have paid IEEPA duties are not guaranteed a refund for unlawfully collected tariffs in the absence of their own judgment and judicial relief.[4]  Therefore, a “belt and suspenders” approach has been recommended.

Refund processing  

The IEEPA refund timeframe is unclear. Experience with the US Generalized System of Preferences Program suggests that the US Government could expedite the release of refunds. Congress could enact a law liquidating or un-liquidating a customs entryas if it never was subject to IEEPA. Importers will likely need to substantiate a refund claim and should gather documents and information to determine the size of a potential IEEPA refund. CBP could require the full customs entry package (e.g., Form 7501 Entry Summary, Commercial invoice, Bill of Lading, etc.), as well, potentially, as information identifying the “real party in interest.”

Tools for filing IEEPA refunds include the CBP’s Automated Commercial Environment (“ACE”) and the Automated Clearinghouse (“ACH”). ACE is a centralized digital system for processing imports. An importer may generate an ACE report on the duties paid and relevant liquidation dates. A master list IEEPA customs entries list can be used to ensure that all refunds have been received and accounted for. CBP requires ACH enrollment to receive refunds resulting from the overpayment of duties submitted to CBP, electronically through ACH.

IEEPA refund process: Next steps

Next steps for impacted firms that have IEEPA tariff refunds include the following:

  1. Gather documents and information to determine the size of a potential IEEPA refund.
  2. Determine where customs entries are in the liquidation cycle
  3. Determine where to a file refund claim (e.g., PSC, protest, or CIT action).

Contact our team

Contact Dan Kiselbach or any other member of our Global Trade and Customs Team for updates and further information.   

[1] Executive Orders signed by President Trump on February 20, 2026, titled “Ending Certain Tariff Actions”

[2] Learning Resources, Inc. et al. v. Trump, President Of The United States, et al., 607 U.S __ (2026)on certiorari before judgment to the United States Court of Appeals For The District Of Columbia, No. 24-1287, Argued November 5, 2025 – Decided February 20, 2026,  together with No. 25-260, Trump, President of the United States, et al. v. V.O.S. Selections, Inc. et. Al., on certiorari to the United States Court of Appeals for the Federal Court. See the Opinion of Roberts, C.J. at “B” page 14 onward.

[3] https://content.govdelivery.com/bulletins/gd/USDHSCBP-40ae6f6?wgt_ref=USDHSCBP_WIDGET_2

[4] In a complaint filed on November 28, 2026, in the Us Court of International Trade in Costco Wholesale Corporation v. US Customs And Border Protection et al, (Docket No.1:25-CV-00316) the plaintiff, a Us-based importer of merchandise claimed [at paragraph 6] that