How to File a Tariff Refund Claim: Step-by-Step Guide (2026)

Three Pathways to Recover Your Tariff Refund

After the Supreme Court's February 20, 2026 ruling striking down all IEEPA tariffs, importers have three distinct legal pathways to recover duties paid. The right pathway depends on the liquidation status of your entries — whether CBP has finalized the duty assessment.

Understanding the difference between unliquidated and liquidated entries is the first critical step. CBP typically liquidates entries within 314 days of import. If your entry has not yet been liquidated, you have more options and generally an easier path to recovery.

Path 1: Post-Summary Correction (PSC) — For Unliquidated Entries

This is the fastest and simplest option, but only available for entries that CBP has not yet liquidated.

How it works:

• Log into CBP's Automated Commercial Environment (ACE) portal
• File an electronic correction to your original entry summary
• Remove the IEEPA tariff lines from the entry
• CBP processes the correction and issues a refund

Key requirements:

1. Entry must be in "accepted" status
2. Fully paid original duties
3. Not yet liquidated
4. Still under CBP control

Timeline: Must be filed within 300 days from the entry date OR 15 days before liquidation, whichever comes first. Refunds are typically issued via ACH within 1-2 business days of approval.

Why it's preferred: PSC is administrative, not adversarial. You're simply correcting an entry to remove tariffs that the Supreme Court declared unlawful. No litigation required.

Path 2: CBP Protest (Form 19) — For Liquidated Entries

If your entry has already been liquidated, the CBP protest is your primary administrative remedy.

How it works:

• Determine the liquidation date for each entry (check in ACE)
• File a protest electronically through the ACE Protest Module
• Include all required supporting documentation
• CBP reviews and either approves or denies

Critical deadline: You have exactly 180 days from the liquidation date to file a protest. This deadline is absolute — no extensions are granted. For the earliest IEEPA entries (February 4, 2025), liquidation began in December 2025, meaning some 180-day windows may be closing soon.

Required documentation:

1. Commercial invoices for each entry
2. Packing lists
3. Entry summaries from ACE
4. Product literature showing HTS classification
5. CBP classification rulings (if applicable)
6. FTA origin certificates
7. Proof of duties paid (amounts per entry)

CBP review timeline: CBP has up to 2 years to review a protest. You can request "accelerated disposition" — if CBP doesn't respond within 30 days of your request, the protest is deemed denied, which allows you to escalate to CIT.

Payment: All refunds are now electronic via ACH (effective February 6, 2026). Funds are deposited 1-2 business days after approval.

Path 3: Court of International Trade (CIT) Lawsuit

The most comprehensive option, recommended when protests are denied, when you need to preserve rights beyond the 180-day protest window, or for high-value claims.

When to use CIT:

1. CBP denies your protest
2. You want to challenge the constitutional basis directly
3. Your claim involves complex tariff classification issues
4. You want to preserve rights for entries approaching statute of limitations deadlines

Legal basis: Cases are filed under 28 U.S.C. § 1581, which gives CIT exclusive jurisdiction over customs disputes.

Timeline: 180 days after protest denial for § 1581(a) cases; 2-year statute of limitations for § 1581(i) cases.

Current status: Over 2,000 companies had already filed protective lawsuits before the Supreme Court decision. These cases were stayed pending the ruling and will now proceed. The lead case is AGS Company Automotive Solutions.

Major companies already in the CIT pipeline include Costco, Toyota Group, Revlon Consumer Products, and Ricoh.