The US officially launched its tariff refund process as of Monday, April 20, offering relief to businesses affected by duties previously imposed under President Trump’s emergency powers.

This development comes after the US Supreme Court invalidated tariffs introduced under the International Emergency Economic Powers Act (IEEPA), prompting two months of preparation for reimbursements.

Companies eligible for refunds—primarily those designated as importers of record—can now file claims through the Automated Commercial Environment (ACE) system. However, businesses not officially listed in this role may encounter difficulties in accessing refunds, at least in the early stages of the process.

The initial rollout will focus on “unliquidated entries,” meaning shipments where entries have not gone through the final Customs calculation process, as well as entries still within 80 days of being liquidated. This phase is expected to address around two thirds of all duties collected under IEEPA. According to US Customs and Border Protection, approved claims should be processed within 60 to 90 days, with refunds issued electronically.

At the same time, scrutiny continues over the current US tariffs enacted under Section 122. The US Court of International Trade is currently reviewing a legal challenge brought by states and businesses, though most analysts expect the measures to remain in place until their scheduled expiration on July 24.

For further information on the above, or guidance on navigating the refund process, please do not hesitate to contact a member of the Unique team.