{"id":2538,"date":"2026-04-07T13:34:20","date_gmt":"2026-04-07T13:34:20","guid":{"rendered":"https:\/\/leyton.majjane.agency\/us\/article\/unlocking-refunds-what-u-s-importers-need-to-know-about-the-ieepa-tariff-ruling\/"},"modified":"2026-07-26T16:58:36","modified_gmt":"2026-07-26T14:58:36","slug":"unlocking-refunds-what-u-s-importers-need-to-know-about-the-ieepa-tariff-ruling","status":"publish","type":"article","link":"https:\/\/leyton.com\/us\/insights\/articles\/unlocking-refunds-what-u-s-importers-need-to-know-about-the-ieepa-tariff-ruling\/","title":{"rendered":"Unlocking Refunds: What U.S. Importers Need to Know About the IEEPA Tariff Ruling"},"content":{"rendered":"<p>In early\u202f2026, a U.S. court decision opened the door to <strong><a href=\"https:\/\/majjane.leyton.com\/us\/insights\/articles\/supreme-court-ruling-opens-door-to-billions-in-potential-tariff-refunds\/\">significant duty refunds for many importers<\/a><\/strong> who paid tariffs under the International Emergency Economic Powers Act\u202f(IEEPA). <\/p>\n<p>If your business imported goods into the United States in\u202f2025, you could be entitled to recover those additional duties, with interest. <\/p>\n<p>Below is a simple overview of what happened, what it means for importers, and how you can&nbsp;take action&nbsp;before key deadlines expire.&nbsp;<\/p>\n<h2 class=\"wp-block-heading\">What Happened<\/h2>\n<p>In\u202f2025, the federal government imposed tariffs on certain imports under the IEEPA. These surcharges applied broadly across a range of goods and countries.  <\/p>\n<p>In\u202f2026, the U.S.\u202fCourt of International Trade (\u201cCIT\u201d) ruled that these IEEPA\u2011based tariffs were <strong>unlawful<\/strong>. <\/p>\n<p>That ruling means importers who paid those duties can now <strong>claim refunds<\/strong> from U.S.\u202fCustoms and Border Protection\u202f(CBP). <\/p>\n<p>The refund process is straightforward from a legal perspective, but the route you take depends on&nbsp;<strong>the status of each import entry<\/strong>&nbsp;in CBP\u2019s system.&nbsp;<\/p>\n<h2 class=\"wp-block-heading\">Step\u202f1: Determine the Status of Your Entries<\/h2>\n<p>When goods enter the United States, the importer of record files a customs declaration showing the product description, value, and duties due. <\/p>\n<p>After that filing, CBP typically has about <strong>314\u202fdays (roughly one year)<\/strong> to review and \u201c<strong>liquidate<\/strong>\u201d the entry, finalize the account. <\/p>\n<div class=\"wp-block-leyton-orion-block-list list-block undefined\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col\">\n<ul>\n<li><strong>Unliquidated entries<\/strong> are still open. The importer can modify them by filing a <em>Post<\/em>\u2011<em>Summary Correction<\/em> (PSC).  <\/li>\n<li><strong>Liquidated entries<\/strong> are finalized. The importer must file a <em>formal protest<\/em> within <strong>180\u202fdays<\/strong> of liquidation to claim any refund. <\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>Recent court orders also allow <strong>re<\/strong>\u2011<strong>liquidation<\/strong>, a reopening of finalized entries, for certain IEEPA\u2011related duties. <\/p>\n<h2 class=\"wp-block-heading\">Step\u202f2: Match Each Route to the Right Process<\/h2>\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<figure class=\"wp-block-table aligncenter\">\n<table class=\"has-fixed-layout\">\n<tbody>\n<tr>\n<td><strong><mark class=\"has-inline-color has-primary-color\">Entry Status<\/mark><\/strong><\/td>\n<td class=\"has-text-align-center\" data-align=\"center\"><mark class=\"has-inline-color has-primary-color\"><strong>What It Means<\/strong> <\/mark><\/td>\n<td class=\"has-text-align-center\" data-align=\"center\"><strong><mark class=\"has-inline-color has-primary-color\">Refund Path<\/mark><\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Unliquidated (Still Open)<\/strong> <\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">CBP has not finalized the duty amount. <\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">Submit a <strong>Post<\/strong>\u2011<strong>Summary Correction (PSC)<\/strong> through the ACE\u202fportal. This is usually the fastest path to recovery. <\/td>\n<\/tr>\n<tr>\n<td><strong>Liquidated (Closed)<\/strong> <\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">Entry finalized and duties set. <\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">File a <strong>Protest<\/strong> within <strong>180\u202fdays<\/strong> of liquidation. CBP reviews the claim and re\u2011liquidates the entry if approved.<\/td>\n<\/tr>\n<tr>\n<td><strong>Finalized \/ Older Entries<\/strong> <\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">Usually beyond the protest window. <\/td>\n<td class=\"has-text-align-center\" data-align=\"center\">Some may still qualify based on the March\u202f2026\u202fCIT orders allowing <strong>re<\/strong>\u2011<strong>liquidation<\/strong> for unlawful\u202fIEEPA tariffs. <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<h2 class=\"wp-block-heading\">Step\u202f3: Prepare the Essentials<\/h2>\n<p>To process a refund successfully, importers need: <\/p>\n<div class=\"wp-block-leyton-orion-block-list list-block undefined\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col\">\n<ul>\n<li><strong>Entry documentation<\/strong> (CBP\u202fForm\u202f7501) and payment records  <\/li>\n<li><strong>Confirmation of IEEPA tariff codes<\/strong> that applied  <\/li>\n<li><strong>Access to CBP\u2019s ACE\u202fportal<\/strong> and enrollment in the <strong>Automated Clearing House\u202f(ACH)<\/strong> program, CBP now issues refunds electronically only  <\/li>\n<li>Support from a <strong>customs broker or specialist<\/strong> familiar with the refund mechanisms <\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2 class=\"wp-block-heading\">Step\u202f4: Act Quickly<\/h2>\n<p>Timing is everything. <\/p>\n<p>Once CBP finalizes an entry, the protest clock starts ticking and after 180\u202fdays, regular protest rights expire.  <\/p>\n<p>Acting while entries are still unliquidated is simpler and faster. <\/p>\n<p>For older entries, opportunities may still exist, but they require specific documentation and legal references under the CIT orders. <\/p>\n<h2 class=\"wp-block-heading\">How Leyton Can Help<\/h2>\n<p>At Leyton, we partner with licensed drawback and customs specialists to help importers: <\/p>\n<div class=\"wp-block-leyton-orion-block-list list-block undefined\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col\">\n<ul>\n<li>Identify which of their imports qualify for refunds under the IEEPA ruling  <\/li>\n<li>Navigate the PSC, protest, or re\u2011liquidation process  <\/li>\n<li>Handle data gathering, documentation, and CBP communication  <\/li>\n<li>Ensure compliance with all customs and trade regulations  <\/li>\n<li>Recover maximum eligible refunds quickly and correctly <\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>Our experts take care of the legwork so you can focus on running your business. <\/p>\n<h2 class=\"wp-block-heading\">Key Takeaways<\/h2>\n<div class=\"wp-block-leyton-orion-block-list list-block undefined\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col\">\n<ul>\n<li><strong>Refunds are real:<\/strong> The 2026 court decision invalidated certain 2025\u202fIEEPA\u202ftariffs.  <\/li>\n<li><strong>Know your status:<\/strong> Unliquidated entries \u2192\u202fPSCs; Liquidated entries \u2192\u202fProtests.  <\/li>\n<li><strong>Deadlines matter:<\/strong> 180\u202fdays from liquidation to act.  <\/li>\n<li><strong>Electronic only:<\/strong> CBP sends refunds via ACH\u202f\u2013\u202fno paper checks.  <\/li>\n<li><strong>Leyton advantage:<\/strong> Fast eligibility assessment\u202f+\u202ffull management of the recovery process. <\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<h2 class=\"wp-block-heading\">Ready to See If You Qualify?&nbsp;<\/h2>\n<p>If your business paid IEEPA\u2011related duties in\u202f2025, don\u2019t wait to find out if you can recover those funds. <\/p>\n<p>Our trade consultants can review your import data quickly and tell you exactly which entries may be refundable. <\/p>\n<p><strong>Contact our Trade &amp; Customs Recovery Team <\/strong>and start your refund claim today <\/p>\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<div class=\"wp-block-buttons\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/majjane.leyton.com\/us\/schedule-a-call\/\"><strong>Contact our team<\/strong><\/a><\/div>\n<\/div>\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<div class=\"wp-block-leyton-orion-block-list list-block undefined\">\n<div class=\"container\">\n<div class=\"row\">\n<div class=\"col\">\n<h2>Sources<\/h2>\n<ul>\n<li><strong><a href=\"https:\/\/www.thomsonreuters.com\/en-us\/posts\/international-trade-and-supply-chain\/ieepa-tariff-refunds\/\">Thomson Reuters &#8211; IEEPA tariff refunds: What corporate tax teams need to do now<\/a><\/strong><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>In early\u202f2026, 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\u202f(IEEPA). If your business imported goods into the United States in\u202f2025, you could be entitled to recover those additional duties, with interest. Below is a simple overview of what happened, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3273,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[419,421,91],"tags":[464,427],"expertise":[476,366],"class_list":["post-2538","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-grants-incentives-en","category-grants-and-incentives-en","category-international-en-en","tag-ieepa","tag-tariff-en","expertise-duty-and-tariff-recovery","expertise-global-trade-optimization"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Unlocking Refunds: What U.S. Importers Need to Know About the IEEPA Tariff Ruling -<\/title>\n<meta name=\"description\" content=\"Discover how the IEEPA tariff ruling lets 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