The CIT just ruled on the case of IEEPA tariffs and the outcome is better than expected!
The Court of International Trade just simplified the refund process for thousands of importers, if your entries haven’t liquidated yet, your money is coming back automatically.
What the Court Just Decided
The Court of International Trade (CIT) has ruled that any customs entry that has not yet liquidated will receive an automatic refund of IEEPA tariffs at the time of liquidation. No Post Summary Correction (PSC). No legal filing. No attorney fees. CBP processes the refund when the entry closes.
The CIT also issued that liquidated entries that are not yet final (within the protestable period of 180 days) should be reliquidated and liquidated again without the IEEPA tariffs.
This is a significant development in the ongoing IEEPA tariff litigation, and for importers with open entries, it means the path to a refund just got dramatically simpler.
What Is Liquidation, and Does It Apply to You?
When you import goods into the United States, CBP opens a customs entry. That entry remains open until CBP officially closes it through a process called liquidation. Under normal circumstances, most entries liquidate within 314 days of the date of entry, but that is not a fixed rule. Some entries liquidate earlier. Some are extended and liquidate later.
The bottom line: if your entries haven’t liquidated yet, this ruling likely applies to you.
The best way to know for certain? Log into your ACE (Automated Commercial Environment) account and check the Reports section. You’ll be able to see which of your entries are still unliquidated and eligible for an automatic refund under this ruling.
If you don’t have ACE access or aren’t sure how to pull that report, a licensed customs broker can identify your open entries quickly.
What You Need to Do Right Now: Nothing
For unliquidated entries, there is no action required. You do not need to:
- File a Post Summary Correction (PSC)
- Submit a protest
- Hire an attorney
- Contact CBP
The refund will be issued automatically when your entry liquidates. Sit tight.
The only thing you need to do is enroll in ACE and then enroll in electronic refunds via ACH
Liquidated but not final
For entries that are liquidated and not yet final (less than 180 days from liquidation. CBP is to reliquidate and then remove the IEEPA tariffs (again, automatically without you interfering or filing anything) but this needs further clarification, as to whether the importer needs to file a protest and how soon CBP has to do it. There is another hearing scheduled for Friday the 6th of March and we expect to have clearer guidance on that.
What About Entries That Have Already Liquidated?
The CIT has not yet ruled on entries that have already liquidated. That decision is still pending and based on the nature of liquidated entry protests and the legal process involved, it may be a more complex resolution for those importers.
We are monitoring that ruling in real time and will publish an update the moment it comes down. If you have liquidated entries and are concerned about your options, now is a good time to get organized and consult with a customs attorney or broker about preserving your rights.
Why This Ruling Matters
The IEEPA tariff litigation has moved fast. Importers have been navigating a shifting legal landscape, Post Summary Corrections, ACE enrollment requirements, ACH setup, attorney-filed protests, trying to position themselves to recover tariffs paid under authority that courts are now scrutinizing.
This ruling removes a significant barrier for importers with open entries. Instead of requiring proactive filings that many importers didn’t know about or couldn’t execute in time, the court has effectively put the refund process on autopilot for the largest group of potentially affected importers: those whose entries are still open.
Key Takeaways
- Unliquidated entries → automatic IEEPA tariff refund at liquidation. No filing required.
- Entries under ~314 days old are likely still unliquidated, but verify in ACE.
- Liquidated but less than 180 days – Ordered to reliquidate – instructions pending
- Already-liquidated entries post 180 days → ruling still pending. Stay tuned.
- ACE account holders → check Reports section to confirm which entries are open.
- No ACE access? → contact your customs broker to identify your open entries.
Frequently Asked Questions
Do I need to file a Post Summary Correction to get my refund? No. For unliquidated entries, the court has ruled the refund will be issued automatically at liquidation. No PSC required.
How do I know if my entries are still unliquidated? Log into ACE and check the Reports section. Entries that haven’t closed yet are still eligible under this ruling. As a general guideline, entries under 314 days old are often still open – but check your ACE account to confirm.
What if I already filed a PSC? Monitor your entry status. The automatic refund mechanism should apply regardless, but your customs broker or attorney can advise on how a previously filed PSC interacts with the automatic process.
What about my entries that have already liquidated? The court has not yet ruled on liquidated entries. That decision is forthcoming. We’ll publish an update as soon as it drops.
What should I do right now? For unliquidated entries – nothing. For liquidated entries – wait for the next ruling and consider consulting with a customs professional about your options.
Have questions about your specific entries? Contact us directly – we’re tracking this litigation in real time and can help you identify where you stand.
