On February 20, the Court ruled 6-3 that IEEPA (International Emergency Economic Powers Act) does not authorize tariffs. Every dollar is owed back, plus interest. But refunds are not guaranteed or automatic. You have to file to preserve your rights. We handle the paperwork. Flat fee. You're on the record.
Preserve My Rights →The ruling is clear: IEEPA does not authorize tariffs. Every dollar collected under the Act was collected without legal authority. 6-3, a decisive majority. But the Court did not order refunds. It did not tell Customs what to do next. It did not create a process. It just said the tariffs were illegal.
So what happens now? The government could set up an administrative refund process. Customs could issue guidance. The Court of International Trade could order it. All of that is possible. But none of it has happened, no process has been announced, and the political signals point the other direction.
The day of the ruling, the administration did not announce a refund plan. Instead, it announced new tariffs: 10% that night and 15% the next morning.
Major law firms that advise importers all published the same message within hours of the ruling, that refunds are not automatic. You have to file. A Post-Summary Correction (PSC) for entries still open, a formal protest under 19 U.S.C. § 1514 for anything already finalized. Blank Rome, Squire Patton Boggs, Perkins Coie, Sidley Austin, WilmerHale. Act now.
TD Securities estimates the process will take 12 to 18 months to roll out. The President said two years. In the same press conference, he revised it to five.
There is a scenario where the government handles everything. Customs zeros out every IEEPA entry, sends refunds automatically, and the Court of International Trade orders blanket relief. It is possible. There is even precedent for it.
But there is another scenario where it takes two years, as the President said. The process finally takes shape and only covers importers who already filed. If you are not on record, you are not covered. So the question is simple:
If the government ends up processing your refund automatically, you would have paid for insurance you didn't need. That is the worst case. Your paperwork is on file, your rights are preserved, and you're on the record regardless of what happens next.
Customs is finalizing entries every day. Once an entry is finalized without correction, the simple path closes. For entries already finalized, a 180-day protest window is running. Miss it and you could lose your right to file, just like the importers who waited after the Harbor Maintenance Tax ruling.
You do not need to understand customs law, dig through records, or figure out which entries have been finalized. That is our job.
You sign a service authorization. We analyze your import records, identify every tariff charge affected by the ruling, and manage the correction process for each one. Open entries get corrected. Finalized entries get protested. Everything is on record.
The unlawful tariff lines are removed from your entry summary. The entry finalizes at the corrected amount, and any overpayment should be returned through the normal CBP settlement process. This is the faster, cleaner path.
We file a formal protest with CBP, the only administrative mechanism available for finalized entries. This preserves your refund rights. If a new process is announced later, you're already on the record and your data can be transferred.
| Entries | PSC (open) | 1514 Protest (finalized) |
|---|---|---|
| 1 - 25 | $49 | $99 |
| 26 - 100 | $39 | $79 |
| 101 - 500 | $29 | $59 |
| 500+ | Contact us for enterprise pricing | |
On top of every dollar refunded, the government owes you interest compounded daily per 19 U.S.C. § 1505. Select your entity type to see your rate.
We are tracking all developments. CBP guidance, CIT orders, legislative signals. Leave your details and we assess your exposure. The moment filings begin, you're at the front of the line. Flat fee. No percentage of your refund.