US Tariffs: Refund Process Gets Started After Supreme Court Ruling
The United States has officially begun accepting tariff refund claims as of Monday, 20 April, marking an important step for businesses affected by these measures.
This development follows a ruling by the US Supreme Court, which invalidated tariffs introduced by Donald Trump under the International Emergency Economic Powers Act (IEEPA). Preparations for managing the refund process have been ongoing since the decision in February.
Companies that qualify—specifically those registered as importers of record—are now able to file claims to recover IEEPA-related duties via the Automated Commercial Environment (ACE). However, parties not listed as the importer of record may encounter difficulties when attempting to claim refunds at this stage.
The initial phase will focus on “unliquidated entries,” meaning goods for which tariff payments have not yet been finalised, as well as entries within 80 days of liquidation. This stage is expected to account for around 63% of all IEEPA-related duties.
According to US Customs and Border Protection, approved claims are likely to be reimbursed within 60 to 90 days, with payments issued electronically.
At the same time, attention is turning to tariffs imposed under Section 122. The US Court of International Trade recently heard arguments in a case brought by several states and businesses aiming to overturn these temporary measures. Despite the legal challenge, many experts suggest it is unlikely the court will rule against the tariffs before their scheduled expiry on 24 July.
For more details on the above, including information on the refund process, please contact a member of the Killick Martin team.
