Tariff Refund Guide

You may be owed a refund on tariffs you already paid.

Centralized Access to All Logistics Resources

On February 20, 2026, the Supreme Court ruled 6–3 that IEEPA tariffs were unlawfully imposed. If you imported goods between February 2025 and February 2026, you likely have a claim — but filing deadlines are closing fast.

  • IEEPA "fentanyl" tariffs — Canada, Mexico, China -Entries from Feb 4, 2025 through Feb 24, 2026
  • IEEPA "reciprocal" tariffs — most other countries -Entries from April 2, 2025 through Feb 24, 2026
  • De minimis elimination on Chinese goods under IEEPA - Also covered by the ruling
  • Section 301 duties on Chinese goods - Not affected by this ruling — separate process required
  • Section 232 steel, aluminum, and auto part tariffs - Not covered — still in effect

How to file — 5 steps

Register for CBP's ACH refund program

As of February 6, 2026, CBP no longer issues paper checks. All refunds are electronic. Enroll at ace.cbp.dhs.gov before any payment can be issued to you.

DO THIS NOW

Pull all IEEPA entries from your ACE account

Filter for HTS codes 9903.01.xx (fentanyl tariffs) and 9903.02.xx (reciprocal tariffs). Quantify the duty paid on every line. Your customs broker can pull this for you.

WORK WITH YOUR BROKER

Categorize entries by liquidation status

Each entry falls into one of three buckets: unliquidated (PSC eligible), liquidated within 180 days (protest eligible), or liquidated beyond 180 days (CIT litigation only). Each requires a different action.

DETERMINES YOUR PATH

File a CBP Form 19 protest for liquidated entries

Liquidated entries require Form 19 filed through the ACE portal within 180 days of the liquidation date. If denied, you have another 180 days to escalate to the Court of International Trade.

180 DAY HARD DEADLINE

File via CBP's new ACE claims portal

CBP is building a new ACE portal for mass IEEPA refund claims — expected mid-April 2026. Once live, importers submit declarations listing all affected entries. CBP validates, reliquidates, and issues the refund electronically.

PORTAL OPENING ~ MID APRIL 2026

DONT MISS THESE WINDOWS

Unliquidated entry — PSC filing

300 days from entry or 15 days before liquidation

Liquidated entry — CBP Form 19 protest

180 days from liquidation date

Dec 2025 liquidations protest deadline

~June 2026

CIT lawsuit (if protest denied or missed)

180 days from denial, or Feb 3, 2027

CBP new ACE claims portal opens

~mid-April 2026 (estimated)

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