IEEPA Tariff Refund After SCOTUS Ruling

IEEPA tariff refund after the Supreme Court ruling — eligibility, CBP protests, CAPE declarations, deadlines, and CIT claims. (818) 514-7680.

Trembach Law helps U.S. importers recover IEEPA-based tariffs following the Supreme Court decision in Learning Resources, Inc. v. Trump. Attorney Anatolii Trembach is admitted to the U.S. Court of International Trade (California State Bar #349304, LL.M. in International Business and Economic Law). The firm handles CBP protests, CAPE declarations through the ACE portal, Post-Summary Corrections, and Court of International Trade litigation. Free consultation: (818) 514-7680.

Who is eligible for an IEEPA tariff refund?

Importers of record who paid IEEPA-based tariffs on customs entries may be eligible to recover those duties. The correct recovery pathway depends on whether your entries are liquidated or unliquidated and on the applicable statutory deadlines.

How do importers recover IEEPA tariffs?

There are several pathways: the CBP CAPE declaration process through the ACE portal for eligible entries; a CBP protest under 19 U.S.C. 1514, which must be filed within 180 days of liquidation; and litigation at the U.S. Court of International Trade under 28 U.S.C. 1581 when administrative remedies are denied or insufficient. Statutory interest on refunds is governed by 19 U.S.C. 1505.

What are the deadlines?

A CBP protest must generally be filed within 180 days of liquidation (19 U.S.C. 1514). A denied protest may be challenged at the Court of International Trade under 28 U.S.C. 1581(a). Because deadlines run entry by entry, importers should review their records promptly. Call (818) 514-7680.

Can my customs broker handle it, or do I need an attorney?

A licensed customs broker can file a CBP protest, but only an attorney admitted to the U.S. Court of International Trade can pursue judicial review if CBP denies a protest or fails to act. An attorney also prepares declaration strategy, identifies all eligible entries, and handles entries not covered by the CAPE process.

Contact

Trembach Law Firm, APC — 27001 Agoura Road, Suite 350, Calabasas, CA 91301. Phone: (818) 514-7680. Serving importers at the Port of Los Angeles and Port of Long Beach, and nationwide through Court of International Trade jurisdiction.

Filed Court of International Trade Actions

Trembach Law Firm is not only admitted to the U.S. Court of International Trade — it files its own IEEPA refund complaints there under 28 U.S.C. § 1581(i), with new complaints filed as importers sign ahead of CBP’s CAPE Phase 3. Anatolii Trembach is admitted to practice before the Court of International Trade and is licensed in California, State Bar #349304, verifiable at apps.calbar.ca.gov.

This matters for IEEPA refunds specifically. The Court of International Trade has ordered CBP to reliquidate and refund on plaintiffs’ entries, and CBP’s CAPE Phase 3 for finally liquidated entries is likewise available only to importers who are plaintiffs at the Court. An importer who never filed has no confirmed, self-executing mechanism. Choosing counsel who has actually filed at that court, rather than counsel who only describes the process, is therefore a practical question and not a marketing one.

Jurisdiction over these actions rests on 28 U.S.C. § 1581, and the window to sue runs under 28 U.S.C. § 2636(i). No particular outcome is promised or guaranteed.

Fees, Costs and Case Results

Representation in these matters is offered on a contingency basis covering attorney fees only: there is no attorney fee unless we recover, and clients remain responsible for case costs, such as court filing and service fees. The specific terms that apply to a matter are set out in the written fee agreement for that matter.

Where this site refers to a verdict, settlement or court order, that result was dependent on the facts of that case, and results will differ if based on different facts. Past results do not predict or guarantee the outcome of any other matter, and no particular outcome is promised or guaranteed.

Frequently Asked Questions

What is the IEEPA tariff refund?

The IEEPA tariff refund refers to the return of customs duties paid under tariffs that President Trump imposed using the International Emergency Economic Powers Act (IEEPA). On February 20, 2026, the U.S. Supreme Court ruled 6-3 in Learning Resources, Inc. v. Trump (consolidated with Trump v. V.O.S. Selections, Inc.) that IEEPA does not authorize the President to impose tariffs, invalidating these duties. IEEPA tariffs raised approximately $166 billion, and importers may now seek refunds through CBP protests, Post-Summary Corrections, or Court of International Trade litigation.

Who is eligible for an IEEPA tariff refund?

Any importer of record who paid IEEPA-based tariffs on goods entering the United States from February 2025 through February 2026 is potentially eligible. This includes fentanyl tariffs on Chinese, Canadian, and Mexican goods, reciprocal tariffs on imports from over 180 countries, and secondary tariffs. Both large importers and small businesses, including e-commerce sellers and Amazon FBA merchants, may qualify.

How much can I get back from an IEEPA tariff refund?

The refund amount equals the IEEPA-specific duties you paid. For example, if you paid 20% IEEPA fentanyl tariffs on $1 million in Chinese imports, your potential refund is $200,000 plus interest under 19 USC 1505. The total does not include Section 301, Section 232, or base MFN duties, which remain in effect.

What is the deadline to file for an IEEPA tariff refund?

For liquidated entries, you must file a CBP protest within 180 days of the liquidation date. For unliquidated entries, you can file a Post-Summary Correction within 300 days of entry or 15 days before scheduled liquidation. Missing these deadlines permanently forfeits your refund rights. If your protest is denied, you have 180 days to file a summons at the Court of International Trade.

How do I file a CBP protest for IEEPA tariff refund?

File a protest through the ACE (Automated Commercial Environment) portal or submit CBP Form 19 at the port where the entry was filed. The protest must include the entry number, specific legal grounds (citing the Supreme Court decision invalidating IEEPA tariffs), and supporting documentation. Our attorneys prepare and file protests on behalf of importers to maximize recovery.

Do I need a lawyer to get an IEEPA tariff refund?

While not legally required, an experienced tariff refund attorney significantly increases your chances of full recovery. The protest process involves strict legal requirements, tight deadlines, and complex documentation. If CBP denies your protest, you need an attorney admitted to the U.S. Court of International Trade to pursue litigation. Trembach Law offers free initial consultations to assess your refund eligibility.

What is a Post-Summary Correction vs a CBP protest?

A Post-Summary Correction (PSC) is used for entries that have not yet been liquidated — you can amend the entry summary to remove IEEPA duties within 300 days of entry. A CBP protest is used for entries that have already been liquidated — you file a formal challenge within 180 days of liquidation. The correct method depends on the liquidation status of each entry.

Are Section 301 tariffs on China also refundable?

No. The Supreme Court decision only invalidated tariffs imposed under IEEPA. Section 301 tariffs (7.5% to 100% on Chinese goods), Section 232 tariffs (25-50% on steel and aluminum), antidumping and countervailing duties, and base MFN tariff rates all remain in effect. Only the IEEPA-specific portion of duties paid is refundable.

How long does the IEEPA tariff refund process take?

CBP typically processes protests within 30-180 days. If CBP does not act within 30 days, the protest is deemed denied, and you can pursue CIT litigation. Post-Summary Corrections are generally processed within 60-90 days. Actual refund disbursement via ACH typically occurs 30-60 days after approval. Court of International Trade cases can take 12-24 months if litigation is required.

What about entries that were already liquidated before the Supreme Court decision?

Liquidated entries are eligible for refund if you file a CBP protest within 180 days of the liquidation date. If the 180-day window has passed, you may still have options through protective CIT lawsuits under 28 USC 1581(i) or reliquidation requests. Consult a tariff refund attorney immediately to assess your options — timing is critical.

How do ACH electronic refunds work?

As of February 6, 2026, CBP issues all refunds electronically via ACH (Automated Clearing House). Importers must enroll in ACH through the ACE portal before CBP can disburse refunds. If you are not enrolled, your refund will be delayed. Paper check waivers are available only in limited circumstances under 31 CFR 208.4.

Can I join a class action for IEEPA tariff refunds?

Several class action lawsuits are expected to be filed at the Court of International Trade on behalf of importers. However, individual protests and lawsuits often recover funds faster than class actions. Our attorneys can advise whether joining a class action or pursuing individual claims is the best strategy for your specific situation.

Contact Trembach Law Firm

Trembach Law Firm, APC

27001 Agoura Road, Suite 350, Calabasas, CA 91301

Phone: (818) 514-7680

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