A recent Supreme Court decision has created an unexpected opportunity for businesses that import goods into the United States — the chance to recover tariffs that a federal court determined were not legally valid.
U.S. Customs and Border Protection has created a portal where qualifying businesses can submit refund requests for tariffs collected under the International Emergency Economic Powers Act (IEEPA), following the court ruling. The process is rolling out in stages, so timing matters.
Eligibility comes down to three questions:
- Did your business bring goods into the U.S. during the affected period?
- Was your company the importer of record on those Customs entries?
- Were the tariffs you paid collected under IEEPA authority?
If the answer to all three is yes, your business may have a refund coming.
Where things stand today
Right now, the program covers only IEEPA-related tariffs. Other trade duties and tariff programs are not included.
In addition, only two types of entries are covered in this first phase: those still awaiting finalization by Customs, and those that were closed within roughly the last 80 days. More entries are expected to become eligible as additional phases roll out.
Taking the next step
Refund requests must be filed through the ACE Secure Data Portal, either by your company directly as the importer of record, or through the customs broker who handled the original filing. Because import histories vary, we recommend consulting with a professional who understands the process before you file.
This document is for informational purposes only and should not be considered tax or financial advice. Be sure to consult with a knowledgeable financial or legal advisor for guidance specific to your unique circumstances.