Importers Can Now File For Refunds Of Trump IEEPA Tariffs

Today marks the beginning of the process for handling refunds on tariffs introduced by President Trump under the International Emergency Economic Powers Act (IEEPA).

Preparations for managing the refund process have been underway for the past two months, following the US Supreme Court’s decision in late February to strike down the tariffs. Companies listed as importers of record on the original entries can now submit claims for IEEPA-related duties through the Automated Commercial Environment (ACE).

According to US Customs and Border Protection (CBP), approved claims will be reimbursed via electronic transfer within 60 to 90 days. The first phase will prioritise entries that have not yet been finalised and remain “unliquidated,” while also including entries that were finalised within the past 80 days. This phase is expected to cover approximately two-thirds of all IEEPA duties.

Meanwhile, a legal challenge against the current 10% tariffs—invoked under Section 122 by President Trump—has been heard in the US Court of International Trade, with a decision now pending. Multiple US states and businesses have legally challenged these measures, introduced immediately after the Supreme Court ruling, arguing they also constitute a misuse of the statute.

The current tariffs are due to expire on 24 July, and any extension would require approval from Congress. Many legal experts believe the court is unlikely to rule against the temporary tariffs and may instead defer the decision to the politicians.

Should you require further information on the refund process, please do not hesitate to contact the Westbound team.