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Refund Guide

How to Recover Overpaid IEEPA Tariffs

A step-by-step guide for US importers who may be eligible to recover duties paid under IEEPA tariff authority. Learn how to file customs protests, amended entries, and calculate your potential refund amount.

Calculate Your Recovery Amount

In This Guide

1

Determine Eligibility

Review your import records to identify entries where IEEPA tariffs were paid. Eligible entries typically include those liquidated within the past 180 days or entries still under protest or reliquidation review.

  • Gather your customs entry summaries (CBP Form 7501) for the relevant period
  • Identify entries with IEEPA-specific duty charges (separate from MFN, 301, or 232 duties)
  • Calculate the total IEEPA duties paid across all eligible entries
  • Verify that entries have not already been fully liquidated beyond the protest window
2

Calculate Recovery Amount

Use TADA's tariff recovery estimator to calculate the potential refund amount based on your specific HTS codes, countries of origin, and shipment values.

  • Enter your HTS codes and shipment values into the TADA recovery simulator
  • Review the breakdown of IEEPA vs. standard duties for each entry
  • Identify the highest-value entries to prioritize for protest filing
  • Document the total estimated recovery amount for your customs broker
3

File a Customs Protest (CBP Form 19)

Submit a formal protest with US Customs and Border Protection within 180 days of entry liquidation. A customs protest is the legal mechanism to dispute assessed duties.

  • Complete CBP Form 19 (Protest) for each affected entry or group of entries
  • Cite the legal basis — reference IEEPA tariff authority and any applicable court rulings
  • Include all supporting documentation (entry summaries, commercial invoices, HTS classifications)
  • File electronically through ACE or submit paper protests to the port of entry
4

File Amended Entries (if applicable)

For entries not yet liquidated, you may file amended entry summaries to correct the duty calculations before liquidation occurs.

  • Work with your customs broker to file Post-Summary Corrections (PSCs) in ACE
  • Provide corrected duty calculations excluding disputed IEEPA amounts
  • Flag entries for CBP review with supporting legal arguments
  • Track filing status through ACE to ensure timely processing
5

Monitor and Follow Up

Track the status of your protests and amended entries. CBP typically responds within 2 years, though expedited review may be available for IEEPA-related disputes.

  • Set up ACE alerts or check protest status regularly
  • Respond promptly to any CBP requests for additional information
  • Consider filing further review requests if initial protest is denied
  • Consult with a trade attorney if CBP denies and you wish to escalate to the Court of International Trade

Estimate Your IEEPA Tariff Recovery

Use TADA's free tariff recovery estimator to calculate how much you could recover from overpaid IEEPA duties.

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