IEEPA Tariff Refund Faq

IEEPA Tariff Refund Faq - 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 are IEEPA tariffs?
IEEPA tariffs are customs duties imposed by the President under the International Emergency Economic Powers Act (50 USC 1701-1706). Beginning in February 2025, the President used IEEPA to impose tariffs on imports from China (20%), Canada (25%), Mexico (25%), and later virtually every country through the reciprocal tariff program. These tariffs were collected on top of existing normal duty rates and Section 301/Section 232 tariffs.
Why are IEEPA tariffs being refunded?
The Supreme Court ruled in Learning Resources, Inc. v. Trump that IEEPA does not grant the President authority to impose tariffs or customs duties. The Court held that IEEPA authorizes economic sanctions (asset freezes, transaction prohibitions) but not the imposition of tariffs, which is a power reserved to Congress under Article I, Section 8 of the Constitution. Because the tariffs were imposed without legal authority, the duties collected must be refunded.
How much money can I get back?
The refund amount equals the total IEEPA duties paid on all qualifying entries, plus interest under 19 USC 1505. The IEEPA duty is the additional tariff amount imposed under IEEPA authority (the 20%, 25%, 34%, 46%, etc. rates imposed by the various Executive Orders). Normal duties, Section 301 tariffs, Section 232 tariffs, MPF, and HMF are not refundable under the IEEPA ruling.
When will I receive my refund?
The timing depends on the refund mechanism. Post-Summary Corrections (PSCs) for unliquidated entries can produce refunds within 60-120 days of approval. Protests on liquidated entries may take 6-24 months depending on CBP processing times. Court of International Trade litigation typically takes 12-36 months. Interest accrues from the date duties were paid to the date of refund, so delays do increase the total refund amount.
Do I need a lawyer to get my IEEPA tariff refund?
While you are not legally required to have a lawyer to file a protest or PSC, engaging a trade attorney is strongly recommended. The legal arguments, procedural requirements, and strict deadlines involved in IEEPA tariff refund claims create significant risks of error. A trade attorney ensures that your filings are legally sound, procedurally correct, and filed within all applicable deadlines. For CIT litigation, an attorney admitted to the CIT bar is effectively required.
Who qualifies for an IEEPA tariff refund?
Any importer of record who paid tariffs imposed under IEEPA authority on entries made from February 2025 onward qualifies for a refund. This includes businesses of all sizes, from large corporations to small e-commerce sellers, as well as individuals who imported goods. There is no minimum threshold for eligibility. See our detailed Eligibility Guide for more information.
What is the deadline to file for my IEEPA tariff refund?
The most critical deadline is the 180-day protest filing period after entry liquidation. This deadline varies for each entry based on its liquidation date. For unliquidated entries, PSCs should be filed before liquidation occurs (within approximately 300 days of entry). These deadlines are running now and cannot be extended. See our Timeline page for a complete deadline calendar.
Does this refund apply to goods from all countries?
Yes. IEEPA tariffs were imposed on imports from virtually every country in the world through the various tariff programs (fentanyl tariffs on China/Canada/Mexico, reciprocal tariffs on 180+ countries, secondary sanctions tariffs). Any tariff imposed under IEEPA authority, regardless of the country of origin, is potentially refundable following the Supreme Court ruling.
What is a CBP protest and how do I file one?
A CBP protest is a formal administrative challenge to a duty assessment under 19 USC 1514. It is filed electronically through the ACE portal using CBP Form 19. The protest must identify the entries being protested, state the legal basis for the challenge, and specify the refund amount requested. For IEEPA tariff protests, the legal argument is that IEEPA does not authorize tariffs, as held by the Supreme Court. See our CBP Protest Guide for step-by-step instructions.
What is a Post-Summary Correction (PSC)?
A PSC under 19 CFR 173.4 is an amendment to an entry summary filed before liquidation. For IEEPA tariff refunds, the PSC removes the HTS 9903 IEEPA duty lines from the entry, resulting in a lower duty assessment and a refund of the IEEPA portion. PSCs are filed through the ACE portal by your customs broker and are generally processed faster than protests because they correct the entry before it becomes final.
What documents do I need for my refund claim?
Essential documents include: entry summaries (CBP Form 7501) for all qualifying entries; proof of duty payment (ACH records, daily statements); a legal memorandum citing the Supreme Court decision; a duty calculation spreadsheet isolating IEEPA duties; and a power of attorney if using a broker or attorney. Your customs broker should have most of these documents on file and can compile them into a refund package.
Can I file online or must I file in person?
All protests and PSCs are filed electronically through the ACE portal. Paper filings are not accepted except in rare circumstances. You do not need to visit a CBP office in person. Your customs broker can file on your behalf through their ACE account. For CIT litigation, filings are made through the court electronic filing system (CM/ECF) or by mail to the Clerk of Court in New York City.

Contact Trembach Law Firm

Trembach Law Firm, APC

27001 Agoura Road, Suite 350, Calabasas, CA 91301

Phone: (818) 514-7680

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