Third Wave of IEEPA Tariff Refunds Begins
This round of tariff refunds is for importers that have sued over IEEPA tariffs in the Court of International Trade and won.

In a member alert issued Wednesday, the Jewelers Vigilance Committee explained that the third phase allows CBP to process refunds for companies that are plaintiffs in cases before the U.S. Court of International Trade (CIT) in which the court has ordered CBP to “reliquidate” the entry—reopen it, remove the duties, and refund the money paid.
In customs, “liquidation” refers to entries that have been finalized and settled.
As JVC CEO and General Counsel Sara Yood explained to National Jeweler back in April, companies pay an estimated tariff when they import goods in the United States. The bill is not settled until about 10 months later, at which point the entry is liquidated.
JVC said Phase III refunds do not apply to any other liquidated entries because of ongoing litigation between CIT and the federal government. The ligitation involves two questions: does CBP have the authority to reopen entries and issue refunds on its own, and can CIT issue refunds to companies that did not file a lawsuit in trade court.
To be eligible for a Phase III refund, companies must also have provided CBP with a valid importer of record (IOR) number by July 30 of this year.
JVC said CBP has indicated that it will provide additional instructions in the future for companies that are eligible for Phase III refunds but submitted their IOR number after July 30.
The organization recommended that companies that are already plaintiffs in IEEPA refund cases contact the attorney handling their CIT case regarding their Phase III refund.
Importers that haven’t filed a case with the CIT should consult “experienced customs counsel” to determine if there are any remaining options for recovering their funds, JVC said.
It also noted that the court case over liquidated entries continues, and CIT could order CBP to refund those entries in the future.
The tariff refund process began in April.
Refunds are only available for tariffs paid under the International Economic Emergency Powers Act (IEEPA), which the Supreme Court struck down in February.
Money spent on tariffs enacted under different laws, including the “forced labor” tariffs that went into effect in July and range from 10 to 12.5 percent, is not refundable.
Phase I for refunding IEEPA tariffs was for customs entries that were not yet liquidated (meaning the bill had not been finalized) or had been liquidated in the past 80 days.
Phase II involved refunding IEEPA tariffs paid on entries that were liquidated more than 80 days ago, as well as entries that were under review because the importer had filed a protest over the proposed duties.
As in Phase I and Phase II, companies seeking a Phase III refund must have an ACE Secure Data Portal account and set up ACH payments, as refunds will not be issued via check.
Companies can apply for an account online.
Those who have trouble applying can contact ACE support via email at ACE.Support@cbp.dhs.gov or call 866-530-4172.
The support line is open 24 hours a day; the only time it is not manned is from 10 p.m. ET on Saturday to 5 a.m. ET on Sunday.
On its ACE Support page, CBP also provides an email address for companies that find themselves locked out of their account after 45 days of inactivity.
Those whose accounts have become inactive, or have forgotten their password, can email PGAACEAccess@cbp.dhs.gov.
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