IEEPA Tariff Refunds

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No. While certain U.S. tariffs imposed under the International Emergency Economic Powers Act (IEEPA) have been deemed unlawful, there is currently no defined process for importers to obtain refunds. While we wait for formal guidance, we recommend that companies begin assessing their potential exposure and refund eligibility. One way to do this is by using our Tariff Refund Calculator.

If an importer is interested in preparing to act once a process is defined, Flexport Trade Advisory can help establish a data framework to position the company for potential claims. Timing and ease of refund will depend on the status of each entry and the mechanism ultimately allowed; we anticipate it may be structured as a PSC or Protest process, but the official details have not yet been published.

The Supreme Court decision did not provide any commentary on the availability of IEEPA tariff refunds. The issue of refunds will likely be decided by the CIT on remand. As IEEPA cases work through the court proceedings, absent formal guidance from CBP regarding the refund process, importers can take the following steps:

1. Set up an ACE ACCOUNT and request ACH Refunds.
2. Using CBP ACE Reports, identify all entries with IEEPA tariffs paid.
3. Monitor entry liquidation dates and file protests on entities approaching the 180-day deadline as protective cover to avoid litigation in case CBP allows refunds via protests.
4. Review entry declarations for accuracy and identify any issues requiring correction.
5. File Protests on entries approaching the 180-day deadline. (Of note, liquidation is not final for IEEPA tariffs, which may be challenged under 28 U.S.C. § 1581(i) without the filing of a protest. But CBP may ultimately allow IEEPA tariffs to be protested after the CIT orders refunds in the pending litigation. Filing a protest now may enable importers to avoid legal action later when requesting refunds on entries that are past the protest filing deadline at the time a decision is issued.
6. File a case at the CIT under 28 U.S.C. § 1581(i), if desired, although this is not urgent given the two-year statutory deadline for filing a case, and may ultimately be unnecessary if CBP permits refunds via protest procedures.

 Once you sign the service agreement, the Trade Advisory team will register your project for review on a first-come, first-served basis. The end-to-end process includes: (1) running ACE reports, (2) identifying entries where IEEPA tariffs were paid, (3) monitoring entry liquidation dates, (4) calculating the refund amount, (5) filing protest(s) and/or Post Summary Corrections (PSCs) as needed before the applicable deadline, and (6) providing you access to a live project tracker showing the status of each entry filing, including CBP’s filing decision, liquidation date, and refund amount. The Trade Advisory team handles the administrative burden so your team can focus on day-to-day operations. 

 You may be eligible for an IEEPA tariff refund if your company paid IEEPA tariffs on U.S. import entries. Flexport’s Trade Advisory team will run ACE reports to identify entries where IEEPA tariffs were paid and determine which entries qualify for a refund request. The refund mechanism itself is still being determined — it could involve filing protests and PSCs with CBP, filing a case at the Court of International Trade (CIT), or potentially automatic refunds. The current recommendation is to file a protest before the protest deadline (and optionally a CIT case) to preserve your rights. 

 RETCS provides a tariff refund calculator that clients can use to estimate their potential refund using ACE data. Additionally, once you engage the Trade Advisory team, they will run ACE reports, identify all entries with IEEPA tariffs paid, and calculate the precise refund amount, all within the project scope covered by the initial project fee. Refunds include both the IEEPA tariffs paid and accrued interest (the interest rate in 2025 was 7%). 

 While the guidelines have not been provided, we believe the specific deadline depends on each entry’s liquidation date. Under general customs regulations, protests must be filed within 180 days of the date of notice of liquidation or reliquidation. The Trade Advisory team will monitor your entry liquidation dates and file protests and PSCs before the applicable deadlines. Signing up early is recommended so your filings are prioritized. 

 The exact mechanism for IEEPA refunds has not yet been determined. The possibilities include: (a) filing protests and PSCs with CBP requesting that entries be liquidated with a full refund of all IEEPA tariffs paid, (b) filing a case at the Court of International Trade (CIT), (c) a combination of both, or (d) automatic refunds. Flexport’s current recommendation is to file a protest before the protest deadline and, if desired, file a CIT case. Once CBP or the CIT provides clarity on the refund process, the Trade Advisory team will adjust filings accordingly. 

 Access to ACE, specifically granting RETCS cross-account access as well as Original Entry Packets (copies must be requested if a third-party broker handled the original entry). 

 Yes, we have international trade and Customs trade compliance experts on staff who are fully licensed and bring extensive, hands-on experience gained through distinguished careers and practical on-the-job training. Your Account Executive or Business Development Manager is the best starting point to connect all parties and establish the program that meets your needs. 

 Your data will be used specifically for the purposes outlined in the signed service agreement. Generally, Flexport will use your ACE data, which is the compilation of your U.S. Customs data in the Automated Commercial Environment, to identify entries where IEEPA tariffs were paid, calculate refund amounts, monitor liquidation dates, and file protests/PSCs on your behalf.