IEEPA Tariff Refund CBP Protest

IEEPA Tariff Refund CBP Protest - International trade, tariff & customs attorneys. CBP defense. Call (818) 514-7680.

International Trade & Customs Law Services

Comprehensive customs and tariff defense for California importers at the Port of Los Angeles, Port of Long Beach, and all U.S. ports of entry. Services include CBP audit defense, tariff classification, customs valuation, Section 301/232/IEEPA tariff strategy, UFLPA forced labor compliance, duty drawback recovery, and Court of International Trade litigation.

Current Tariff Landscape

With effective tariff rates at historic highs, California businesses need experienced trade counsel. We handle Section 301 China tariffs, Section 232 steel/aluminum tariffs, IEEPA tariff refund claims, and reciprocal tariff compliance.

Free consultation for importers: (818) 514-7680.

Filed Court of International Trade Actions

Trembach Law Firm is not only admitted to the U.S. Court of International Trade — it has filed 3 complaints there. The actions are docketed at the Court of International Trade as 26-02506, 26-02846, 26-04095. 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 a CBP protest?
A CBP protest is a formal administrative challenge to a decision made by U.S. Customs and Border Protection (CBP) regarding the classification, valuation, rate of duty, or other aspects of an import entry. Authorized under 19 USC 1514, the protest is the primary mechanism for importers to dispute duty assessments and seek refunds of overpaid or unlawfully collected duties. For IEEPA tariff refunds, the protest challenges the legal authority under which the tariffs were imposed.
How long do I have to file a CBP protest for IEEPA tariffs?
You must file a protest within 180 days of the date of liquidation of the entry. This deadline is statutory and cannot be extended. If you miss the 180-day window, you permanently lose the right to challenge the duty assessment through the protest mechanism. For unliquidated entries, the protest deadline has not yet begun, but you should monitor liquidation dates and be prepared to file immediately upon liquidation if a PSC is not filed first.
Can I file one protest covering multiple entries?
Yes. CBP allows multiple entries to be included in a single protest, provided all entries were filed at the same port of entry, involve the same category of merchandise, and raise the same legal issues. For IEEPA tariff protests, this means you can include all entries from the same port that were assessed IEEPA duties in a single protest filing. Consolidating entries into a single protest reduces administrative burden and legal costs.
What happens if CBP denies my protest?
If CBP denies your protest, you have two options. First, you may request further review within 60 days of the denial. Further review is appropriate when the protest raises a question of law not previously ruled upon by CBP or the courts, or when CBP made a clear factual error. Second, you may file a summons in the U.S. Court of International Trade within 180 days of the date of denial to challenge the decision in federal court.
Do I need a lawyer to file a CBP protest?
While there is no legal requirement to have a lawyer file a CBP protest, engaging a trade attorney is strongly recommended for IEEPA tariff refund protests. The legal arguments supporting the unconstitutionality of IEEPA tariffs involve complex constitutional law, statutory interpretation, and customs procedure. An attorney experienced in customs law can draft persuasive legal arguments, ensure all procedural requirements are met, and position the protest for successful resolution or further judicial review.
What is the difference between a protest and a Post-Summary Correction (PSC)?
A protest challenges a final CBP decision after liquidation, while a Post-Summary Correction (PSC) amends the entry before liquidation occurs. For IEEPA tariff refunds, a PSC is generally faster and simpler because it removes the IEEPA duty before the entry is finalized. However, a PSC can only be filed on unliquidated entries. Once an entry is liquidated, a protest is the only administrative path to a refund.
How do I file a protest through the ACE portal?
CBP protests are filed electronically through the Automated Commercial Environment (ACE) portal. You or your customs broker must have an ACE account with the appropriate permissions. The protest is submitted using the electronic CBP Form 19, which requires entry of the protested entry numbers, the specific decisions being protested, the legal basis for the protest, and all supporting documentation. The ACE system generates a protest number upon successful submission.
What supporting documents should I include with my IEEPA protest?
Your protest should include: (1) copies of the entry summaries (CBP Form 7501) for all protested entries; (2) proof of duty payment (ACH debit records or duty payment receipts); (3) a detailed legal memorandum arguing that IEEPA does not authorize tariff imposition, citing the Supreme Court decision in Learning Resources v. Trump; (4) a calculation of the total IEEPA duties paid and the refund amount requested; and (5) any relevant CBP rulings, Federal Register notices, or Executive Orders that imposed the tariffs being protested.
Will CBP grant my protest automatically after the Supreme Court ruling?
Not necessarily. While the Supreme Court ruling provides the strongest possible legal basis for IEEPA tariff refund protests, CBP must still process each protest individually. The government may seek to limit the ruling or argue that it does not apply retroactively to all entries. CBP may also take administrative time to develop guidance for processing the volume of protests expected. Importers should not assume automatic approval and should be prepared for potential delays or denials.
Can I file a protest if I already filed a PSC?
If you filed a PSC and it was approved (the entry was reliquidated without IEEPA duties), no protest is needed for that entry because you have already received your refund. If your PSC was denied, you should file a protest after liquidation challenging both the IEEPA tariff assessment and the PSC denial. If your PSC is still pending and the entry liquidates with IEEPA duties intact, you should file a protest within 180 days of liquidation as a protective measure.

Contact Trembach Law Firm

Trembach Law Firm, APC

27001 Agoura Road, Suite 350, Calabasas, CA 91301

Phone: (818) 514-7680

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