Recent developments surrounding the IEEPA-based tariffs have created significant uncertainty for importers. While no refund mechanism has been formally announced, importers should be preparing now in the event refunds become available.
Refunds, if permitted, are unlikely to be automatic. Importers will likely need to take affirmative steps to preserve and pursue their rights. As your Customs Broker, we are closely monitoring developments and can assist in preparing the necessary data and reports to ensure you are positioned to respond quickly if guidance is issued.
Below are key considerations and recommended actions.
Step 1: Identify Affected Entries
The first step is quantifying the total IEEPA duties paid and identifying which entries remain eligible for action.
Importers should:
- Identify all entries subject to the IEEPA Chapter 99 HTS provisions
- Confirm total duties paid
- Determine liquidation status
- Calculate protest deadlines (180 days from liquidation)
Timing is critical. Once the 180-day protest window closes, refund options become significantly limited.
Step 2: Separate Liquidated and Unliquidated Entries
The strategy for preserving potential refund rights depends largely on whether entries have liquidated.
A. Unliquidated Entries
For entries that have not yet liquidated:
- Monitor liquidation timelines closely
- Confirm whether liquidation has been suspended
- Ensure entry documentation is accurate and complete
- Track legal and CBP guidance developments
B. Liquidated Entries
For entries that have already liquidated, deadlines become critical.
Under 19 U.S.C. §1514, protests generally must be filed within 180 days of liquidation. Missing that deadline may eliminate the opportunity to seek a refund.
Importers should:
- Identify entries that liquidated within the past 180 days
- Determine upcoming protest deadlines
- Review entries for consistency and compliance
- Protests can result in additional scrutiny from CBP. It is prudent to review entries for classification, country of origin, valuation, and duty calculations
- File protests within 180 days of the liquidation date
- Monitor for CBP’s response to the protests filed.
- CBP has 30 days to approve or deny a protest. If no response is received from CBP within 30 days of the protest date, the protest is considered denied.
- If CBP denies a protest, you have 180 days from the denial to file suit with the Court of International Trade (CIT)
Key Practical Considerations
- Refunds, if permitted, will likely require affirmative importer action.
- Protest deadlines are statutory and strictly enforced.
- Preparation now reduces the risk of missed recovery opportunities.
- Coordination between importer, broker, and possibly legal counsel is critical.
The window to act may be limited once guidance is issued.
How We Can Support You
As your Customs Broker, we can provide comprehensive support, including:
- Running detailed ACE reports to identify impacted entries
- Preparing customized IEEPA duty summaries
- Tracking liquidation dates and protest deadlines
- Preparing and filing protests on your behalf
- Managing protest follow-up and status monitoring
- Coordinating documentation support with legal counsel, if engaged
We are closely tracking court decisions, and communications from CBP related to IEEPA tariffs and will continue to provide updates as developments occur. If you have questions regarding your entries or would like us to initiate a report review, please reach out to compliance@shiptlr.com.
