IEEPA Tariff Refunds: What Importers Need to Know Before Refund Deadlines Expire

Importers that paid tariffs under the International Emergency Economic Powers Act (IEEPA) should evaluate potential refund opportunities as soon as possible. Following recent court activity, the U.S. Customs and Border Protection Agency has opened a process for certain IEEPA tariff refunds (see previous blog here: IEEPA Tariff Refunds FAQs | McGuire Sponsel). The Trump administration is appealing certain aspects of the refund ruling, including whether the government can be required to broadly issue refunds for entries that have already become finally liquidated.

An importer’s ability to recover IEEPA tariffs may depend heavily on the status of each entry. Unliquidated entries, recently liquidated entries, and finally liquidated entries each present different procedural paths and different levels of risk. For many importers, liquidation status is the most time-sensitive issue. Once an entry liquidates, the importer generally has a limited window to file an IEEPA claim or a protest. If that window closes, the entry will be finally liquidated, limiting the importer’s available refund options.

Importers should not assume that all IEEPA refunds will be available indefinitely. Deadlines are fast approaching, and future guidance or litigation outcomes may further narrow the path for certain claims. Companies that paid IEEPA tariffs should take immediate steps to:

-Identify entries where IEEPA duties were paid as the importer of record

-Determine whether those entries are unliquidated, liquidated, or finally liquidated

-Submit eligible refund claims or protective filings where appropriate

McGuire Sponsel is actively assisting importers with IEEPA refund reviews, entry analysis, and claim strategy. Please contact your McGuire Sponsel Relationship Manager for more information.