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Financial
13 March 2026
3 min read

IEEPA Tariff Refunds: What US Importers Need to Do Before the Window Closes

US importers may be entitled to recover IEEPA tariff overpayments — but the window is closing. Learn what refunds are available, what documentation you need, and what to do now.

Dominic McGough
Financial

IEEPA Tariff Refunds: What US Importers Need to Do Before the Window Closes

Introduction

Since the reimposition and expansion of tariffs under the International Emergency Economic Powers Act, many US importers have been paying duties that — with the right evidence and documented process — are recoverable. The challenge is that the refund window does not stay open indefinitely, and most businesses are not tracking their exposure systematically enough to know what they are owed.

What IEEPA Tariff Refunds Actually Are

The IEEPA framework has been used to impose broad-based tariff schedules on US imports from multiple trading partners across a range of product categories. Where goods have been misclassified, duties miscalculated, or where exclusions were available but not claimed at the time of entry, importers may have a recoverable entitlement.

These are legal entitlements under existing US Customs and Border Protection (CBP) procedures. Claiming them requires documentation, process, and timing — not litigation or dispute.

Why Most Refunds Go Unclaimed

The barriers to claiming IEEPA tariff refunds are almost entirely operational rather than legal. Claiming requires matching import entry records to applicable exclusion registers at the HTS-code and country-of-origin level.

The Window Is Already Running

The clock for filing a CBP protest under 19 USC 1514 starts from the date of the relevant Customs event — typically the date of liquidation of the entry. The standard protest period is 180 days from liquidation.

What You Need to Do Now

  • Pull all import entries for the relevant HTS chapters from 2019 onwards.
  • Map each entry against the USTR exclusion register that was in force on the date of the entry.
  • Identify entries where duty was paid at the full IEEPA rate but an exclusion was in force.
  • File a CBP Form 19 protest before the relevant deadline.

How a Platform Changes the Economics

MyCustomsInfo® automates the matching process across entry records, applying current and historical exclusion registers to flag recoverable entries, calculate the duty value at stake per entry, and generate the documentation required for a CBP protest.

Book a complimentary 30-minute assessment to understand your IEEPA tariff refund exposure before your window closes. Schedule your assessment.

Ready to take action? US customs duty recovery service with MyCustomsInfo®.

Assess Your IEEPA Customs Exposure with MyCustomsInfo®

Our licensed specialists will audit a sample of your declarations and show you exactly where you're overpaying — at no cost and with no commitment.

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Tags:

IEEPAUS ImportersTariff RefundsDuty Recovery

US Regulatory Notice. MyCustomsInfo® is an independent compliance auditor. It does not conduct customs business as defined under 19 U.S.C. §1641. The specific tariff classification to be applied to any entry of merchandise is to be determined by a licensed Customhouse broker. MyCustomsInfo® output does not constitute entry preparation, classification advice, or customs broker services. Preparation and filing of Post-Entry Amendments, Post-Summary Corrections, protests, and drawback claims must be performed by a licensed customs broker. US broker records are held in US AWS regions in compliance with 19 C.F.R. §111.23. Primary authority: CBP HQ H272798 (January 2017). Supporting authority: CBP HQ H350722 (January 2026).

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