What are the critical deadlines to preserve my right to an IEEPA tariff refund?

For entries not yet liquidated: Post-Summary Corrections must be filed within 300 days of entry and at least 15 days before scheduled liquidation; CIT lawsuits under § 1581(i) can be filed before liquidation when challenging executive authority. For entries already liquidated: CBP protests must be filed within 180 days of liquidation with no extensions; CIT lawsuits under § 1581(a) must be filed within 180 days of protest denial. The first IEEPA tariffs took effect February 4, 2025, and those entries are liquidating around December 15, 2025.

What if I miss the deadline to file for an IEEPA tariff refund?

Missing the 180-day protest deadline is an absolute bar to recovery through administrative channels. Under 19 U.S.C. § 1514(a), the liquidation becomes final and conclusive upon all persons with no exceptions for good cause or equitable circumstances. Even if the Supreme Court declares IEEPA tariffs unlawful, importers who missed their deadlines will have no mechanism to recover what they paid.

What should I do right now to preserve my IEEPA tariff refund rights?

Identify all entries subject to IEEPA tariffs by pulling ACE reports for imports from February 4, 2025 forward and looking for Chapter 99 codes beginning with 9903.01. Calculate total IEEPA duties paid. Determine liquidation status and deadlines for each entry. Consult with a customs attorney about filing a CIT lawsuit and protective protests tailored to your specific situation, entry volume, and exposure.

IEEPA Tariff Refunds: Why Costco and 75+ Companies Are Suing While Waiting for the Supreme Court

Q: What happens if the Supreme Court rules IEEPA tariffs are unlawful?

The government would lose authority to collect IEEPA tariffs going forward, but CBP will not automatically refund duties already collected. Under 19 U.S.C. § 1514, a liquidation becomes final and conclusive unless the importer files a timely protest or has an active court case. When the Supreme Court struck down the Harbor Maintenance Tax in 1998, only companies that had filed timely administrative claims recovered what they paid.

Q: What is the difference between a CBP protest and a Court of International Trade lawsuit?

A CBP protest is an administrative filing under 19 U.S.C. § 1514 that must be filed within 180 days of liquidation. A Court of International Trade lawsuit is a federal court action. When challenging the constitutional or statutory authority behind a tariff, importers can file directly in the CIT under 28 U.S.C. § 1581(i) without waiting for a protest denial. A protest asks CBP to reconsider its decision, while a CIT lawsuit asks a federal court to declare the executive action unlawful.

Q: Can I just file a protest after the Supreme Court decides?

Only if your entries have not yet liquidated or are still within the 180-day protest window. Entries typically liquidate approximately 314 days after importation. While some observers expect an expedited Supreme Court ruling before year-end, on a normal schedule a decision could come as late as spring or June 2026. For many entries, the 180-day filing window will close before or shortly after the Court announces its decision.

Jeff Chang
7 hours ago
7 min read

Hand turning a January calendar page, representing time-sensitive IEEPA tariff refund filing deadlines — IEEPA tariff refund deadlines won't wait for the Supreme Court. Importers must act now to preserve their rights.

In late November 2025, Costco filed suit in the Court of International Trade after CBP denied its request to extend liquidation on entries subject to IEEPA tariffs. Costco joined more than 75 other importers, including Kawasaki Motors, Revlon, Yokohama Tire, and Bumble Bee Foods, in the consolidated AGS Company Automotive Solutions v. United States litigation.

These companies are not waiting for the Supreme Court to rule on whether IEEPA tariffs are lawful. They are filing now to preserve their right to a refund if the Court strikes down the IEEPA tariffs. Here is why that distinction matters for every importer who paid IEEPA duties in 2025.

What happens if the Supreme Court rules IEEPA tariffs are unlawful?

If the Supreme Court affirms the lower court rulings in V.O.S. Selections v. United States, the government would lose its legal authority to collect IEEPA tariffs going forward. However, this does not mean CBP will automatically refund duties already collected.

Under 19 U.S.C. § 1514, a liquidation becomes "final and conclusive" unless the importer files a timely protest or has an active court case. This statutory framework means that even after a favorable Supreme Court decision, importers who missed their filing deadlines will have no mechanism to recover their money.

This is not speculation. When the Supreme Court struck down the Harbor Maintenance Tax on exports in United States v. United States Shoe Corp. (1998), the government did not issue automatic refunds. Only companies that had filed timely administrative claims recovered what they paid.

What is the difference between a CBP protest and a Court of International Trade lawsuit?

A CBP protest is an administrative filing under 19 U.S.C. § 1514. After CBP liquidates an entry (finalizes the duty calculation), the importer has 180 days to file a protest challenging any aspect of that liquidation. This is the standard administrative remedy for disputing duties.

A Court of International Trade (CIT) lawsuit is a federal court action. Normally, importers must exhaust administrative remedies (file a protest, receive a denial) before suing. However, when challenging the constitutional or statutory authority behind a tariff, importers can file directly in the CIT under 28 U.S.C. § 1581(i) without waiting for a protest denial.

The distinction matters because CBP protests and CIT lawsuits serve different purposes and have different legal effects. A protest asks CBP to reconsider its own decision. A CIT lawsuit asks a federal court to declare that the underlying executive action was unlawful.

Why are Costco and other major companies filing lawsuits instead of just filing protests?

There is a significant legal question about whether IEEPA tariffs are even protestable under 19 U.S.C. § 1514. The statute only permits protests where CBP exercised decision-making authority. With IEEPA tariffs, CBP had no discretion; it simply applied rates dictated by Presidential executive orders.

CBP could invoke the "ministerial duty" doctrine and argue that protests are invalid because there was no CBP decision to protest. If that argument succeeds, importers who only filed protests (without also filing in court) could find themselves with no remedy at all, even if the Supreme Court declares IEEPA tariffs unlawful.

That is why Costco, Kawasaki Motors, Revlon, Yokohama Tire, and dozens of other companies are filing CIT lawsuits. They want an independent legal basis to recover their duties that does not depend on whether CBP decides protests are valid. The CIT has jurisdiction under § 1581(i) to review challenges to presidential actions, regardless of whether CBP protests are available.

Can I just file a protest after the Supreme Court decides?

Only if your entries have not yet liquidated, or if they liquidated recently enough that you are still within the 180-day protest window.

Here is the timing problem: entries typically liquidate approximately 314 days after importation. For goods imported in early February 2025 (when IEEPA tariffs first took effect), liquidation is occurring now, in mid-December 2025. The 180-day protest deadline for those entries will expire around June 2026.

While some observers expect an expedited ruling before year-end, the Court is not bound by any timeline. On a normal schedule, a decision could come as late as spring or June 2026. For many entries, the 180-day filing window will close before or shortly after the Court announces its decision. Importers cannot safely wait to see the outcome before taking action.

What is a liquidation extension and should I request one?

A liquidation extension under 19 CFR § 159.12 asks CBP to delay the final duty calculation on an entry. If granted, this keeps the entry "open" and preserves the option to file a Post-Summary Correction (a simpler administrative fix) rather than a formal protest.

In theory, requesting an extension could buy time until the Supreme Court rules. In practice, CBP is denying these requests. Costco's extension request was denied in mid-November 2025, which led directly to their CIT lawsuit filed days later.

Requesting a liquidation extension is still worth doing to document your good-faith efforts and preserve arguments. But importers should not rely on extensions as their primary strategy. The denial itself creates a record that may support the argument that administrative remedies are inadequate.

Why do I need both a protest and a lawsuit? Is that not redundant?

The two filings serve different functions and protect against different risks. This is sometimes called a "belt-and-suspenders" approach.

The CIT lawsuit establishes your independent right to judicial relief. If the Supreme Court rules in favor of importers, your lawsuit provides a direct mechanism to recover duties through a federal court judgment. This route does not depend on CBP voluntarily processing refunds.

The CBP protest preserves your administrative remedy in case the litigation takes unexpected turns. If courts ultimately decide that protests are the proper vehicle for IEEPA refund claims, you will have met the deadline. The protest also provides a fallback if procedural issues arise with your lawsuit.

Neither filing alone covers all scenarios. The cost of filing both is modest compared to the risk of forfeiting potentially substantial refunds due to a procedural technicality.

What are the critical deadlines I need to know to preserve my right to an IEEPA tariff refund?

For entries not yet liquidated:

Post-Summary Correction: Within 300 days of entry and at least 15 days before scheduled liquidation

Liquidation Extension Request: Before the one-year statutory liquidation period expires

CIT Lawsuit (§ 1581(i)): Can be filed before liquidation when challenging executive authority

For entries already liquidated:

CBP Protest: 180 days from liquidation date (strict deadline, no extensions)

CIT Lawsuit (§ 1581(a)): 180 days from protest denial

Key reference point: The first IEEPA fentanyl tariffs took effect February 4, 2025. Entries from that date are liquidating around December 15, 2025. The 180-day protest deadline for those entries expires around June 13, 2026.

What if I miss a deadline?

Missing the 180-day protest deadline is an absolute bar to recovery through administrative channels. Under 19 U.S.C. § 1514(a), the liquidation becomes "final and conclusive upon all persons." There are no exceptions for good cause, reasonable reliance, or equitable circumstances.

Similarly, failing to file a CIT lawsuit within applicable limitations periods forfeits your right to judicial review. The Court of International Trade strictly enforces jurisdictional deadlines.

The consequence is permanent: even if the Supreme Court unambiguously declares IEEPA tariffs unlawful, importers who missed their deadlines will have no mechanism to recover what they paid. The procedural requirements exist independently of the merits of the underlying claim.

How do I find out when my entries liquidate?

Liquidation dates are available through CBP's Automated Commercial Environment (ACE) portal. Key reports include ES-003 (Entry Summary Status) and ES-701 (Liquidation Report). Your customs broker can pull these reports on your behalf.

You can also check CBP's public liquidation notice database at https://trade.cbp.dhs.gov/ace/liquidation/LBNotice/ by searching your entry numbers.

Many importers do not actively track liquidation dates. For IEEPA tariff recovery purposes, this information is essential. Each entry has its own liquidation date and corresponding deadline. Companies with ongoing imports from China may have dozens or hundreds of affected entries, each requiring individual attention.

What should I do right now?

Immediate steps:

1. Identify all entries subject to IEEPA tariffs. Pull ACE reports covering imports from February 4, 2025 forward. Look for Chapter 99 codes beginning with 9903.01 (IEEPA tariff indicators).

2. Calculate total IEEPA duties paid. This is the refundable amount if the tariffs are struck down. Section 301 duties (9903.88.XX) are not affected by the IEEPA litigation.

3. Determine liquidation status and deadlines for each entry. Prioritize entries that are liquidating soon or have already liquidated.

4. Consult with a customs attorney about filing a CIT lawsuit and protective protests. The legal strategy should be tailored to your specific situation, entry volume, and exposure.

The Supreme Court decision is imminent. The window to preserve refund rights is narrowing. Taking action now, before deadlines expire, is the only way to ensure you can recover if the Court rules in importers' favor.

Jeff Chang is the principal attorney at Chang Law Group LLC in Boston, Massachusetts. He represents importers in customs disputes, international trade matters, and complex commercial litigation. With nearly 20 years of experience, Jeff helps companies navigate regulatory requirements, cross-border transactions, and tariff disputes. He is admitted to practice in Massachusetts and the U.S. District Court for the District of Massachusetts.

This article provides general information only and is not legal advice for your specific situation. Reading this post does not create an attorney-client relationship with Chang Law Group. Customs law involves strict deadlines that can permanently bar claims if missed. The 180-day protest deadline under 19 U.S.C. § 1514 is absolute, and this article may not reflect recent developments or apply to your particular circumstances. If you imported goods subject to IEEPA tariffs in 2025, consult a qualified customs attorney immediately to evaluate your specific deadlines and preservation options.