For U.S. Importers
Recover IEEPA Tariffs You May Have Overpaid
Recent Court of International Trade rulings opened a refund pathway for U.S. importers who paid IEEPA-based duties. Here's what qualifies, what the recovery process looks like, and how the 180-day protest deadline applies to your entries.
Why Importers Are Reviewing IEEPA Duties
An estimated $166B+ in IEEPA-based duties has been collected by U.S. Customs, and favorable Court of International Trade rulings have opened a refund pathway for many importers. Whether an entry is recoverable depends on its liquidation status, the 180-day deadline under 19 U.S.C. § 1514, and the type of duty paid (IEEPA vs. Section 122 and other categories).
Who Should Explore
- • U.S. importers of record with meaningful annual import volume
- • Companies that paid IEEPA-based duties on 2025–2026 entries
- • Importers with unliquidated entries or entries within the 180-day protest window
- • Businesses that have already filed and want to explore advance funding
Who May Benefit
Industries Commonly Affected by Import Tariffs
Eligibility depends on the company’s specific import history, entries, tariff payments, filing status, applicable legal developments, documentation, and other factors. Industry alone does not determine eligibility.
Documents & Information That May Help
- • Legal company name and importer of record details
- • General overview of import activity
- • Current filing or claim status, if known
- • ACE account status, if known
- • Authorized company representative contact
You do not need to gather sensitive customs records for a preliminary review.
ACE Portal — In General Terms
The ACE Portal is a system used by U.S. Customs and Border Protection and the trade community for import-related processing and reporting. Access to certain ACE information is often useful in a recovery review. The third-party recovery team can discuss what may be needed, when, and how information is handled.
Not Yet Filed
If your company has not filed, the typical first step is a preliminary eligibility review followed by, if appropriate, a claim application handled by the recovery team.
Already Filed
If your company has already filed, you may want to explore whether advance funding options may be available through third-party providers.
Importer Questions
Importer resources from Tariff Recovery Agency
Deep dive into how the recovery process works for U.S. importers, handled by our recovery partner.
Visit Tariff Recovery AgencyStart With a Simple Eligibility Review.
Take the first step toward understanding whether your company may have a tariff recovery opportunity.
Already filed? Explore Advance Funding