Act Now: IEEPA Tariff Refund Rights Of Importers

12/10 NOTE:  These paths for seeking refunds will apply should the Supreme Court strike down the President's International Emergency Economic Powers Act reciprocal tariffs; however, steps should be taken now to preserve your right to a refund. 

On Friday, November 5, 2025, the United States Supreme Court heard oral arguments in the case of “V.O.S. Selections Inc. v. United States” on whether a president may use the International Emergency Economic Powers Act (IEEPA) to impose tariffs on imports from countries around the world. A decision is expected by the end of 2025 or early 2026. As a decision approaches and early import entries affected by the IEEPA tariffs move toward liquidation, it is imperative that importers remain attentive to preserve their ability to pursue tariff refunds.

Paths for Receiving a Refund

•  Protest: The importer can file a protest against a customs assessment of duties, pursuant to Section 514 of the Tariff Act of 1930. A protest cannot be filed before customs liquidates an entry with a final assessment of duties.
  • The importer would then receive a refund of the protested duties, plus statutory interest back to the date the entry is filed.
• Residual Jurisdiction: Several importers have recently turned to the Court of International Trade, invoking its residual jurisdiction to challenge the assessment of IEEPA tariffs.
  • This will allow an importer to recover IEEPA tariffs paid on both formal and informal ($2500 or less) entries. Informal entries are considered to liquidate when customs release the goods and notice of liquidation is not given.

Preserving Your Right to a Refund

• Work with your customs broker to compile an up-to-date report of all entries on which you paid IEEPA tariffs.
  • Request an “ES-003” report that includes the entry date, entry number, port of entry, type and number of duties paid, liquidation status, and projected liquidation date for each entry.
• Consider requesting a 1-year extension of liquidation for unliquidated entries immediately.
• If Customs does not respond or denies your request for extension of liquidation, importers should file a case in the U.S. Court of International Trade as soon as possible, before the entries liquidate. This will ensure your ability to obtain a duty refund. 

Please contact RV Industry Association Director of Federal Affairs Samantha Rocci at srocci@rvia.org with any questions, and keep up with the latest tariff updates here.