IEEPA Refunds

IEEPA Tariffs and CAPE Refund Opportunities

Recent developments involving tariffs imposed under the United States Customs and Border Protection (“CBP”) authority pursuant to the International Emergency Economic Powers Act (“IEEPA”) may create significant refund opportunities for importers that previously paid IEEPA-related duties. As litigation and administrative review efforts continue to evolve, companies should assess their import activity and evaluate available recovery options through CAPE claims, protests, and other post-entry procedures.

Background on IEEPA Tariff Actions

The Administration has continued utilizing IEEPA authority to impose additional duties associated with national security, border security, fentanyl trafficking, and other declared emergency concerns. These measures have been implemented through a series of Executive Orders and agency directives affecting imports from multiple trading partners.

Importers should continue monitoring:

Country-specific tariff actions and modifications;
Scope revisions and potential product exclusions;
Effective dates and implementation timing;
Harmonized Tariff Schedule (“HTSUS”) reporting obligations;
Potential retroactive application concerns; and
Ongoing litigation before the Court of International Trade (“CIT”) challenging the Administration’s use of IEEPA authority.

IEEPA Refund Opportunities

Importers that paid IEEPA duties may now have opportunities to seek refunds or preserve refund rights through CAPE submissions and administrative protests. Potential CAPE Phase I refund opportunities currently include:

Unliquidated entries; and
Entries liquidated within the past 80 days.

For entries liquidated more than 80 days ago, but less than 180 days ago, importers should consider filing administrative protests to preserve potential refund rights. For entries liquidated more than 180 days ago (i.e., finally liquidated entries), companies may wish to evaluate filing an action under 28 U.S.C. § 1581(i) before the CIT to preserve potential recovery rights.

At this stage, importers should carefully review historical entry data, liquidation status, and duty payment records to determine the most appropriate refund strategy.

Recommended Next Steps

Importers impacted by IEEPA tariffs should consider the following actions:

Conduct an internal review of entries subject to IEEPA duties;
Identify entries potentially eligible for CAPE claims or protest filings;
Monitor liquidation deadlines to preserve legal rights; and
Maintain supporting documentation for refund, exclusion, or protest claims.

Given the rapidly evolving nature of these tariff actions and related litigation, prompt review of import records and customs filings remains essential. Braumiller Law Group, PLLC will continue monitoring developments involving IEEPA tariffs, customs enforcement actions, CAPE refund opportunities, and ongoing CIT litigation, and will provide updates as additional guidance becomes available.

If you have questions regarding IEEPA tariff exposure, CAPE refund claims, or customs compliance strategies, please contact Bob Brewer at Bob@Braumillerlaw.com.