Don’t Wait to Prepare: IEEPA Tariff Readiness for Importers

What Importers Should Be Doing Now

As we wait patiently for the Supreme Court to render their decision on the legality of the IEEPA tariffs, there are steps that importers should be taking now to prepare for if they are deemed illegal. 

If the court upholds the lower courts’ decisions and rules that some, or all, of the IEEPA tariffs are unlawful, the United States should theoretically stop collecting these duties on future entries, but that is unknown at this time. Additionally, the court may not require U.S. Customs and Border Protection (CBP) to issue refunds to any importers other than the parties directly involved in the litigation, and CBP may not choose to refund duties to non litigants on its own. Regardless of the parameters associated with the decision, it is important that importers take the following immediate actions:

Assemble and maintain complete records for all entries subject to IEEPA tariffs

Request from your broker or create a spreadsheet including:

• Entry number
• Entry date
• Country of origin
• Tariff classification and product description
• Type and amount of duties paid
• Projected liquidation date

Keep hard or PDF copies of all entry documentation (CF 7501 entry summaries, commercial invoices, packing lists and bills of lading).

Protect your ability to obtain a refund

Monitor liquidation dates:

• Entries generally liquidate (become final) 314 days after entry.
• The earliest entries subject to IEEPA tariffs may have begun liquidating around mid December 2025.
  
  

If a liquidation date is approaching, consider requesting that CBP extend liquidation:

• An extension keeps the entry open while litigation is pending.
• Note: Extensions are discretionary, and CBP has historically not granted them solely due to pending litigation.

If the court does strikes down the IEEPA tariffs, refund procedures will depend on liquidation status

For unliquidated (open) entries:

• Submit post summary corrections (PSCs) to remove IEEPA duties.

For liquidated (closed) entries:

• File protests challenging the IEEPA duties no later than 180 days after liquidation.
• If CBP denies the protest, file a summons with the US Court of International Trade within 180 days of the denial.
  

It is important that importers set themselves up now to react in an immediate manner should the Supreme Court determine that the IEEPA tariffs are illegal. Please reach out to ITM if we can be of any help as you protect your ability to obtain a refund!