The U.S. Supreme Court has upheld lower-court rulings invalidating certain tariffs imposed under the International Emergency Economic Powers Act (IEEPA). For U.S. ecommerce merchants who paid duties under those measures, this creates a potential opportunity to pursue refunds.
However, recovery is not automatic.
The process depends on:
- Whether you are the Importer of Record (IOR)
- Whether affected entries have liquidated
- Whether you remain within statutory filing deadlines
- Whether you can isolate IEEPA duty amounts at the entry level
In most cases, liquidation status determines your recovery path. For liquidated entries, protests generally must be filed within 180 days of liquidation.
This guide details the operational steps merchants who serve as the Importer of Record (IOR) on U.S. customs entries — and who have access to ACE data or broker entry reports — can take to:
- Identify impacted entries
- Determine liquidation status
- Route entries correctly (Post-Summary Correction or Protest)
- Preserve refund rights
- Reconcile recovered duties
This guide is for informational purposes only and does not constitute legal advice. It does not address AD/CVD, Section 301, or other non-IEEPA duties unless your entry data reflects those programs.
Is This Guide Relevant to You?
This guide applies if:
- You are listed as the Importer of Record (IOR) on U.S. customs entries
- You paid duties under IEEPA measures that were invalidated
- You can obtain entry-level data (via ACE Portal or broker exports)
- Your entries fall within the affected tariff timeframe
If you are not the IOR, your ability to pursue refunds may be limited or dependent on cooperation from the listed importer.
Step-by-Step Operational Playbook
Step 1: Confirm You Are the Importer of Record (IOR)
The party listed as the Importer of Record generally has standing to pursue administrative remedies and receive refunds.
Why This Matters
If you are not the IOR, you may have limited or no ability to file Post-Summary Corrections (PSCs) or protests directly with CBP.
Quick Checks
To confirm your eligibility for IEEPA duty recovery, you must verify specific identifying data on CBP Form 7501. If your foreign supplier is listed in these boxes instead of your company, they are the legal Importer of Record (IOR) and must lead the refund claim.
Important: If your foreign supplier is listed as the IOR, recovery may require their cooperation — or may not be available to you directly.
Below is the breakdown of the exact boxes you and your suppliers need to review
Identifying the Importer and Consignee on Form 7501
| Box Number | Field Name | Instructions for Verification |
| Box 27 | Importer Number | This must contain the IRS EIN (Tax ID) of the party acting as the Importer of Record. This is the party with legal standing to receive the refund. |
| Box 30 | Importer of Record Name & Address | Record the full legal name and address of the IOR. The IOR is the entity liable for duties and responsible for all statutory requirements. |
Step 2: Secure Entry-Level Data
You will need entry-level detail to identify IEEPA duty amounts and determine liquidation status.
Most merchants use broker exports because they typically contain the operational fields needed to manage corrections and protests.
Minimum Dataset (One Row per Entry Number)
- Entry number
- Entry date
- Entry summary date
- Port code
- Filer code
- Importer number/EIN
- Broker name
- Total duties paid
- IEEPA duty amount (ideally by line item)
- Liquidation status
- Liquidation date (if applicable)
If using ACE Portal:
- Confirm your importer account is properly associated
- Identify where entry status and liquidation dates appear
- If you do not yet have ACE access, please see our How to Get a CBP ACE Account guide.
If working through your broker, request a CSV/XLSX export that includes liquidation data and duty-type detail.
After you get access
- Confirm you can see your last 6–12 months of entries (or ask your broker which entry types your account should show).
- Pull an entry list and identify liquidation status for any entries you may need to correct or challenge.
- Pull the ES-003 Entry Summary Line Tariff Details ACE Report
Step 3: Identify Entries in Scope (IEEPA Duty Lines)
The operational objective is to isolate duties assessed under IEEPA measures that were invalidated.
Your broker’s reporting system should allow you to separate IEEPA duties from ordinary duties.
Practical Identification Steps
- Filter entries to the date range during which IEEPA tariffs were applied
- Locate the duty-type or program indicator used for IEEPA in your broker reports
- Identify relevant Chapter 99 HTSUS codes (often beginning with 9903.01 or 9903.02)
- Sum IEEPA duty amounts by entry number
- Retain line-level detail for audit support
If your current exports do not isolate IEEPA duties, request:
- Line-level duty breakdown
- Duty-type reporting that separates IEEPA from other programs
Maintaining line-level detail improves auditability and supports dispute resolution if needed.
Step 4: Estimate Potential Refund Exposure
Before investing time in filings, quantify potential recovery.
Quick Triage Formula
Total Potential Exposure = Sum of IEEPA Duty Amounts Across In-Scope Entries
This is a planning estimate — not a guarantee of refund.
To prioritize efficiently, segment exposure by:
- Month
- Supplier
- HTS code
- Port of entry
Larger exposures may warrant consultation with trade counsel before proceeding.
Optional: Flexport provides a free calculator that can help estimate refund exposure based on tariff inputs. You can use it as a shortcut, but validate against your broker/ACE data for filing-quality numbers.
Flexport tool: tariffs.flexport.com/refunds
Step 5: Determine Liquidation Status (Critical Decision Gate)
Liquidation status determines your recovery path.
Liquidation is CBP’s final computation and assessment of duties on an entry.
Once liquidation occurs, relief is generally available only through a protest under 19 U.S.C. §1514.
For most entries, protests must be filed within 180 days of liquidation.
How to Confirm Liquidation
From your broker:
- Request a liquidation report showing status and liquidation date per entry
From ACE:
- Locate entry status fields that display liquidation date
Do not rely solely on courtesy notices. CBP treats them as informal and not definitive notice of liquidation.
Step 6: Choose the Correct Recovery Path
Use the flow below to route each entry. Keep it simple: unliquidated entries typically use Post-Summary Correction; liquidated entries typically require protests within the statutory window.
Path A: Unliquidated Entries (Open)
Objective: Correct the entry before CBP finalizes it.
Primary Tool: Post-Summary Correction (PSC)
A PSC allows correction of entry summary data after filing but before liquidation.
Merchant Checklist
- Confirm entry is unliquidated
- Provide broker with affected entry list
- Identify IEEPA duty basis for correction
- Retain supporting documentation:
- Entry documentation
- Duty calculations
- Court decision references
- Track submitted PSC identifiers
- Confirm refund routing (ACH vs broker disbursement)
Correct routing reduces downstream reconciliation issues.
- Sample statement for a PSC instruction to your broker (email or ticket)
Subject: PSC request – remove unlawful IEEPA duty line (Learning Resources v. Trump)
Please file a Post-Summary Correction (PSC) in ACE for the following entry summaries (see attached register),
to remove the IEEPA duty (Chapter 99) lines assessed pursuant to the IEEPA tariff executive orders.
Legal basis: The Supreme Court has held that IEEPA does not authorize the President to impose tariffs
(Learning Resources, Inc. v. Trump, 607 U.S. ___ (Feb. 20, 2026)). Please adjust the entry summaries to
reflect the correct duty excluding the IEEPA tariff amount.
Please provide (1) PSC transmission confirmations, (2) updated 7501/entry summary outputs (or ACE equivalent),
and (3) any CBP system response messages for our records.
Path B: Liquidated Entries (Closed)
Objective: Preserve refund rights after liquidation.
Once liquidated, recovery typically requires filing a protest under 19 U.S.C. §1514.
Key Consideration
The 180-day protest deadline is the primary constraint.
Preparation Checklist
- Entry list with liquidation dates
- IEEPA duty amounts by entry (preferably by line)
- Concise statement of claim requesting refund
- Confirmation of filing method (ACE Protest module or port filing)
- Tracking of protest number and filing confirmation
If a protest is denied, additional escalation options may exist, but those are fact-specific and generally require trade counsel.
- Sample Form 19 protest narrative (attach as continuation sheet if needed)
PROTEST AGAINST LIQUIDATION / DUTY AMOUNT – IEEPA DUTIES
This protest is filed under 19 U.S.C. § 1514(a) to contest the liquidation (and duty amount) of the entry(ies)
identified above, to the extent CBP assessed and/or collected additional duties pursuant to the IEEPA-based
tariff orders.
On Feb. 20, 2026, the Supreme Court held that the International Emergency Economic Powers Act does not
authorize the President to impose tariffs (Learning Resources, Inc. v. Trump, 607 U.S. ___ (2026)).
Accordingly, the IEEPA duties assessed on the protested entry(ies) were unlawfully exacted.
Requested relief:
1) Reliquidate the protested entry(ies) without the unlawful IEEPA duty line(s);
2) Refund the excess duties deposited/paid, together with statutory interest as applicable under 19 U.S.C. § 1505
and 19 C.F.R. § 24.36; and
3) Grant any further relief CBP deems proper.
Step 7: Receive Refunds and Reconcile
Recovering duties is only part of the process. Controls are necessary to ensure funds are received and properly recorded. Recovering duties is only part of the process. Strong financial controls are essential to ensure refunds are actually received, reconciled, and accurately recorded.
Timing varies depending on several factors. In a best-case scenario, refunds may be received within 3–4 months from filing a Post Summary Correction (PSC). This typically includes:
- ~90 days for CBP to process under accelerated liquidation
- Up to 30 additional days for payment issuance
It’s important to note that CBP will not issue payment until liquidation has officially posted.
Proper oversight, documentation, and follow-through are what ultimately determine how quickly recovered funds translate into realized financial impact.
Establish a centralized tracker that ties together:
- Duties paid
- Filings submitted
- Refunds received
Best-Practice Controls
- Maintain one row per entry number
- Capture PSC identifiers or protest numbers
- Match refunds to specific entries
- Flag partial refunds or offsets
- Retain source documents:
- Entry summaries
- Broker statements
- CBP acknowledgements
- CBP decisions
Finance and audit teams should be aligned early in this process to ensure clean reconciliation.
Final Considerations
Duty recovery is procedural, deadline-driven, and documentation-intensive.
The most common risks are:
- Missing protest deadlines
- Failing to isolate IEEPA duties accurately
- Misidentifying liquidation status
- Losing visibility over refund routing
Merchants that approach the process systematically — with entry-level data, clear routing logic, and internal controls — are best positioned to preserve and recover eligible duties.
Frequently Asked Questions
We ship DDP and pay duties through a broker. Can we still claim refunds?
If you are listed as the Importer of Record and duties were paid on your entries, you can typically pursue refunds. Confirm who is listed as IOR and how refunds are disbursed.
What if we cannot tell which duties are IEEPA duties?
Request a duty-type breakdown or line-level detail from your broker. Look for Chapter 99 HTSUS codes beginning with 9903.01 or 9903.02.
What is liquidation in plain terms?
Liquidation is CBP’s final calculation and assessment of duties for an entry. After liquidation, the primary remedy is a formal protest — and deadlines apply.
Do we need a lawyer?
Many merchants work with brokers for PSC and protest filings. Trade counsel is often appropriate when:
- Exposure is significant
- Protests are denied
- Complex fact patterns exist
- Litigation is being considered