IEEPA Tariff Refund Eligibility

IEEPA Tariff Refund Eligibility - 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

Who is eligible for an IEEPA tariff refund?

Any importer of record who paid tariffs imposed under the International Emergency Economic Powers Act (IEEPA) may be eligible for a refund. This includes businesses of all sizes, from large multinational corporations to small e-commerce sellers, as well as individuals who imported goods and paid IEEPA-imposed duties. The key requirement is that you or your customs broker paid duties that were assessed under IEEPA authority on entries made from February 2025 onward.

Do I qualify if I used a customs broker to import my goods?

Yes. When a customs broker files entries on your behalf, they act as your agent. The importer of record—not the customs broker—is the party who paid the duties and is therefore the party entitled to seek a refund. Your customs broker can assist with identifying entries that included IEEPA tariff payments and can help gather the documentation needed for your refund claim.

Are entries that have already been liquidated still eligible for a refund?

Liquidated entries may still be eligible if you file a protest within 180 days of the date of liquidation. If the 180-day window has closed, you generally cannot obtain a refund through the protest mechanism. However, if CBP suspended liquidation on your entries, or if they were deemed liquidated under 19 USC 1504, different deadlines and procedures may apply. Consulting with a trade attorney is critical to evaluate your specific situation.

What if my entries are still unliquidated?

Unliquidated entries present the best opportunity for refund recovery. Because CBP has not yet made a final duty determination, there is still time to take protective measures. You may file a Post-Summary Correction (PSC) to remove IEEPA duties before liquidation occurs, or you can wait for liquidation and then file a protest. In many cases, filing a PSC is the fastest path to recovering IEEPA tariffs on unliquidated entries.

Do IEEPA tariff refunds apply to the fentanyl tariffs on China, Canada, and Mexico?

Yes. The IEEPA tariffs imposed in early 2025 citing the fentanyl emergency—including the 20% tariff on China, 25% tariff on Canada, and 25% tariff on Mexico—were all imposed under IEEPA authority. On February 20, 2026, the Supreme Court ruled that IEEPA does not authorize the imposition of tariffs, so all duties collected under these programs are subject to refund claims.

Are the reciprocal tariffs also covered?

The reciprocal tariffs announced in April 2025 were also imposed under IEEPA authority. This includes the baseline 10% tariff on most countries and the higher country-specific rates (e.g., 34% on China, 20% on the EU, 24% on Japan, 46% on Vietnam). Because the Supreme Court invalidated IEEPA tariff authority on February 20, 2026, all reciprocal tariffs imposed under IEEPA are refundable, subject to the deadline that attaches to each entry.

What about the secondary sanctions tariffs on Russian oil and Venezuelan goods?

Secondary sanctions tariffs imposed under IEEPA on imports of Russian-origin petroleum products and Venezuelan-origin goods are also potentially eligible for refunds. These tariffs, including the 25% secondary tariff on countries purchasing Venezuelan oil, were imposed using IEEPA emergency authority and fall within the scope of the February 20, 2026 Supreme Court ruling invalidating that authority.

I am a small importer or e-commerce seller. Can I still file for a refund?

Absolutely. There is no minimum threshold for IEEPA tariff refund eligibility. Whether you imported $1,000 or $100 million in goods subject to IEEPA tariffs, you have the same legal right to seek a refund. Small importers and e-commerce sellers who used platforms like Amazon FBA, Alibaba, or direct shipping from overseas suppliers should review their customs entry records to determine whether IEEPA duties were assessed.

How do I know if my entries included IEEPA tariffs?

IEEPA tariffs are identified on entry summaries (CBP Form 7501) by HTS chapter 9903 annotations. Specifically, look for HTS subheadings in the 9903.01 series. Your customs broker should be able to identify which entries included IEEPA duties. You can also check your ACE (Automated Commercial Environment) portal account for entry-level detail showing the duty breakdown by HTS code.

What is the self-assessment checklist for IEEPA tariff refund eligibility?

To assess your eligibility: (1) Confirm you are the importer of record on entries with IEEPA duty payments; (2) Identify the date range of your entries (February 2025 onward); (3) Determine the liquidation status of each entry; (4) Calculate the total IEEPA duties paid; (5) Verify whether any protests or PSCs have already been filed; (6) Check whether any entries are under suspension of liquidation; (7) Note any entries that are within 180 days of liquidation for protest filing purposes.

Contact Trembach Law Firm

Trembach Law Firm, APC

27001 Agoura Road, Suite 350, Calabasas, CA 91301

Phone: (818) 514-7680

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