
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.

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.

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.

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.

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.

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.
300 days from entry or 15 days before liquidation
180 days from liquidation date
~June 2026
180 days from denial, or Feb 3, 2027
~mid-April 2026 (estimated)
