CUSTOMS COMPLIANCE | 2026-02-24

The ACE Secure Data Portal: A Comprehensive Guide for Importers Pursuing IEEPA Tariff Refunds After Learning Resources, Inc. v. Trump

Step-by-step guide to using CBP's Automated Commercial Environment (ACE) Secure Data Portal to identify IEEPA-affected entries, disaggregate duty payments, file Post-Summary Corrections, monitor liquidation status, and pursue refund claims through the three available recovery pathways.

Following the Supreme Court's ruling in Learning Resources, Inc. v. Trump on February 20, 2026, importers face the urgent task of identifying which of their entries were assessed IEEPA duties and pursuing refund claims through the appropriate channels. The ACE Secure Data Portal — CBP's web-based interface for trade data — is the primary tool importers must use to quantify their IEEPA duty exposure, disaggregate IEEPA duties from other tariff programs, and initiate the refund process.

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