There are four ways to recover IEEPA tariff refunds: post-summary correction for unliquidated entries, protest filing for liquidated entries within the 180-day window, Court of International Trade litigation for entries outside the window, and immediate capital through claim assignment for importers who prefer certainty over government timelines. Most importers will use more than one path because different entries have different statuses.
The Supreme Court’s 6-3 ruling in Learning Resources, Inc. v. Trump on February 20, 2026, invalidated all IEEPA tariffs collected between February 4, 2025, and February 24, 2026. The CIT’s March 4 order subsequently directed CBP to process refunds. The question is no longer whether refunds will be issued, but which path delivers them most efficiently for your specific portfolio. For a comprehensive walkthrough of the entire recovery process, see our complete guide to IEEPA tariff refunds.
Path 1: Post-Summary Correction (PSC)
A Post-Summary Correction is a modification to an entry summary that has not yet been liquidated by CBP. Your customs broker files the PSC through the ACE system to remove IEEPA tariff codes under HTS headings 9903.01 and 9903.02. CBP then recalculates duties without the IEEPA surcharge.
Timeline: Days to weeks for CBP to process the corrected entry.
Availability: Only for unliquidated entries. Since entries typically liquidate approximately 314 days after filing, entries from mid-2025 onward may still be unliquidated. Your ES-003 report from ACE will show the liquidation status of each entry.
Advantages: Fastest government path, no legal fees, handled entirely through your existing customs broker relationship.
Limitations: Not available for entries that have already been liquidated. Learn more about how the PSC process compares to protests and CIT actions.
Path 2: Formal CBP Protest
A formal challenge under 19 U.S.C. Section 1514 to the liquidation of an entry. Your customs broker or trade attorney files the protest within 180 days of liquidation, requesting reliquidation without IEEPA duties. The 180-day protest window is a hard deadline that varies by entry.
Timeline: 18-36 months for CBP processing, though accelerated disposition can shorten this. If CBP does not respond within 30 days of an accelerated disposition request, the protest is deemed denied, allowing escalation to the CIT.
Availability: Liquidated entries where the 180-day window has not yet expired.
Advantages: Preserves refund rights and keeps entries covered by the CIT’s universal refund order. Can be filed as a protective measure even while pursuing other paths.
Limitations: The 180-day window is absolute. Missing it limits you to Path 3.
Path 3: CIT Litigation
A legal action filed in the U.S. Court of International Trade, typically under 28 U.S.C. Section 1581(i). This path requires a trade attorney admitted to the CIT bar. It is the only option for entries that are finally liquidated and outside the 180-day protest window.
Timeline: 12-24 months or longer, depending on court scheduling and case complexity.
Availability: Entries where the protest window has expired. The statute of limitations is two years from the date of the contested government action.
Advantages: Last-resort path that preserves recovery rights on entries that would otherwise be lost.
Limitations: Requires legal counsel, involves filing fees, and may take years to resolve. If you need a trade attorney referral, our partner network includes vetted CIT practitioners.
Path 4: Immediate Capital (Claim Assignment)
You assign your validated IEEPA tariff refund claim to an institutional buyer in exchange for immediate, non-recourse payment. The buyer assumes all CBP processing risk and queue delay. Offers are typically delivered within 14-21 business days of data validation.
Timeline: 14-21 business days from validated data submission to payment.
Availability: Any entry type — unliquidated, liquidated within the window, or finally liquidated. The buyer evaluates the claim based on the underlying entry data.
Advantages: Certainty of payment, elimination of processing risk, immediate access to capital. Partial assignments are available — you can assign some claims and file others through the government process.
Limitations: The immediate payment is discounted relative to the estimated full government refund. The CFO guide to IEEPA recovery provides a framework for evaluating whether the discount is justified based on your company’s cost of capital.
Which path is right for you
The four options are not substitutes in the abstract. They are tools matched to entry status, timing pressure, and the importer's capital needs.
If most entries are unliquidated, start with PSC. If liquidated within 180 days, file protests immediately. If outside the window, consult trade counsel about CIT litigation. If you need capital now, immediate capital delivers payment in weeks regardless of entry status.
Most importers use a hybrid approach: PSC for unliquidated entries, protests for recently liquidated entries, and claim assignment for large or complex claims where the time value of the refund exceeds the discount. The government filing vs. immediate capital analysis provides a detailed decision framework for splitting your portfolio.
How to determine which path applies to each entry
An Impact Assessment maps every entry’s status and recommends the right path for each one. Without this entry-level analysis, you may be applying the wrong recovery mechanism to the wrong entries — or missing deadlines on entries that require immediate action.
Request a confidential Impact Assessment to receive an entry-by-entry analysis with recovery path recommendations. The assessment is free, covered by mutual NDA, and delivered within 5-10 business days. You can also check your initial eligibility before requesting the full assessment.
