Leyton is an international consulting firm that helps businesses leverage financial incentives to accelerate their growth and achieve long-lasting performance.
In early 2026, a U.S. court decision opened the door to significant duty refunds for many importers who paid tariffs under the International Emergency Economic Powers Act (IEEPA).
If your business imported goods into the United States in 2025, you could be entitled to recover those additional duties, with interest.
Below is a simple overview of what happened, what it means for importers, and how you can take action before key deadlines expire.
What Happened
In 2025, the federal government imposed tariffs on certain imports under the IEEPA. These surcharges applied broadly across a range of goods and countries.
In 2026, the U.S. Court of International Trade (“CIT”) ruled that these IEEPA‑based tariffs were unlawful.
That ruling means importers who paid those duties can now claim refunds from U.S. Customs and Border Protection (CBP).
The refund process is straightforward from a legal perspective, but the route you take depends on the status of each import entry in CBP’s system.
Step 1: Determine the Status of Your Entries
When goods enter the United States, the importer of record files a customs declaration showing the product description, value, and duties due.
After that filing, CBP typically has about 314 days (roughly one year) to review and “liquidate” the entry, finalize the account.
Unliquidated entries are still open. The importer can modify them by filing a Post‑Summary Correction (PSC).
Liquidated entries are finalized. The importer must file a formal protest within 180 days of liquidation to claim any refund.
Recent court orders also allow re‑liquidation, a reopening of finalized entries, for certain IEEPA‑related duties.
Step 2: Match Each Route to the Right Process
Entry Status
What It Means
Refund Path
Unliquidated (Still Open)
CBP has not finalized the duty amount.
Submit a Post‑Summary Correction (PSC) through the ACE portal. This is usually the fastest path to recovery.
Liquidated (Closed)
Entry finalized and duties set.
File a Protest within 180 days of liquidation. CBP reviews the claim and re‑liquidates the entry if approved.
Finalized / Older Entries
Usually beyond the protest window.
Some may still qualify based on the March 2026 CIT orders allowing re‑liquidation for unlawful IEEPA tariffs.
Step 3: Prepare the Essentials
To process a refund successfully, importers need:
Entry documentation (CBP Form 7501) and payment records
Confirmation of IEEPA tariff codes that applied
Access to CBP’s ACE portal and enrollment in the Automated Clearing House (ACH) program, CBP now issues refunds electronically only
Support from a customs broker or specialist familiar with the refund mechanisms
Step 4: Act Quickly
Timing is everything.
Once CBP finalizes an entry, the protest clock starts ticking and after 180 days, regular protest rights expire.
Acting while entries are still unliquidated is simpler and faster.
For older entries, opportunities may still exist, but they require specific documentation and legal references under the CIT orders.
How Leyton Can Help
At Leyton, we partner with licensed drawback and customs specialists to help importers:
Identify which of their imports qualify for refunds under the IEEPA ruling
Navigate the PSC, protest, or re‑liquidation process
Handle data gathering, documentation, and CBP communication
Ensure compliance with all customs and trade regulations
Recover maximum eligible refunds quickly and correctly
Our experts take care of the legwork so you can focus on running your business.
Key Takeaways
Refunds are real: The 2026 court decision invalidated certain 2025 IEEPA tariffs.
