How to Preserve Your IEEPA Tariff Refund Rights Before the Deadlines Expire
- Jeff Chang
- Nov 5
- 4 min read
The Supreme Court is expected to rule on IEEPA tariffs by early 2026. If the Court strikes down the tariffs, importers can recover what they paid—but only if they file preservation paperwork now, before their deadlines expire.
Most companies are unaware they must act before the Court rules.
The Critical Timing Issue
The filing deadline does not wait for the Supreme Court's decision.
For entries from February 2025, liquidation typically occurs around December 2025 (approximately 314 days after importation). Once liquidation occurs, importers have 180 days to file a protest. That deadline expires around June 2026.
The Supreme Court's decision is expected between late December 2025 and early January 2026.
For many entries, the 180-day filing window will close before or shortly after the Court announces its decision. Importers cannot wait to see the outcome before taking action.
Required Actions
For liquidated entries: File a protest within 180 days of liquidation and request that CBP suspend the protest pending the Supreme Court's decision. This preserves the claim while the legal question remains pending.
For unliquidated entries: Either file a Post-Summary Correction (within 300 days of entry and at least 15 days before liquidation) or request a liquidation extension. Extensions preserve filing options but increase bond requirements.
Understanding Liquidation
Liquidation is Customs' final determination on an entry, typically occurring approximately 314 days after importation. Once liquidation occurs, importers have 180 days to challenge it through a formal protest under 19 U.S.C. §1514. After that period expires, the liquidation becomes final and conclusive.
Many importers do not actively track liquidation dates. For entries from February 2025 subject to IEEPA tariffs, liquidation is occurring now, and the 180-day protest period has already begun.
The Strategy to Preserve IEEPA Tariff Refund Rights
The preservation process involves four steps:
First, file a formal protest within 180 days of liquidation, challenging the IEEPA tariff assessment.
Second, request that CBP suspend the protest pending the Supreme Court's decision in the IEEPA litigation. This is standard practice when litigation is pending that could resolve the legal question at issue.
Third, await the Supreme Court's ruling on the lawfulness of the IEEPA tariffs.
Fourth, CBP processes the suspended protest based on the Court's decision.
This is a preservation strategy, not a refund request. Importers are protecting their right to seek refunds if the Supreme Court invalidates the tariffs.
Procedural Complexity
Multiple deadlines: Each entry has its own liquidation date and corresponding 180-day deadline. An importer with multiple affected entries must track and meet each individual deadline.
Technical requirements: Protests must comply with the format and content requirements in 19 CFR Part 174. Procedural deficiencies can result in denial regardless of the merits.
Access limitations: Post-Summary Corrections require filing through Customs' ACE portal. Most importers must coordinate through customs brokers or obtain their own portal access.
Absolute deadlines: The 180-day deadline under 19 U.S.C. §1514 is jurisdictional. There are no extensions or exceptions. Missing the deadline by even one day permanently bars the claim.
Timeline Considerations
The Supreme Court heard oral arguments on November 5, 2025, with a decision expected between late December 2025 and early January 2026.
For entries that liquidated in early 2025, the 180-day deadline may expire before the Court issues its decision. This makes immediate action necessary rather than advisable.
Consequences of Failing to File
If an importer fails to file or misses the deadline, the liquidation becomes final under 19 U.S.C. §1514(a). At that point, even a favorable Supreme Court ruling provides no remedy.
This outcome has precedent. When the Supreme Court struck down the Harbor Maintenance Tax on exports in United States v. United States Shoe Corp., 523 U.S. 360 (1998), the government did not issue automatic refunds. Only companies that had filed timely administrative claims recovered their payments. The same statutory framework governs IEEPA tariff refunds.
Risk Assessment
Filing protests before the Supreme Court rules may appear premature. However, waiting for the Court's decision risks missing filing deadlines that cannot be extended or excused.
The process requires:
Identifying liquidation dates for each affected entry
Filing protests under 19 CFR Part 174 before each deadline expires
Properly requesting suspension pending the Supreme Court's decision
Stating appropriate legal grounds that preserve the claim
The cost of procedural error can be substantial. A rejected protest means permanently forfeiting refund rights, regardless of the amount at stake or the merits of the underlying claim.
Recommended Actions
Importers should immediately:
Determine liquidation dates for all entries subject to IEEPA tariffs
Calculate the 180-day deadline for each liquidated entry
Calculate total IEEPA tariff payments across all entries
Assess whether deadlines can be met given the Supreme Court's expected timeline
Companies with substantial tariff exposure across multiple entries face complex deadline management with significant financial consequences. Professional assistance may be appropriate depending on the amounts at stake and the number of entries involved.
Chang Law Group represents importers in international trade matters. We assist with entry review, deadline calculation, and preservation of refund rights for IEEPA tariffs. Contact us to discuss your situation.
Disclaimer: This article provides general information about customs procedures and import law. It is not legal advice and does not create an attorney-client relationship. Specific deadlines, procedures, and requirements may vary based on individual circumstances. Importers should consult with a qualified customs attorney regarding their particular situation and entries.