If the eligibility checker indicates you likely qualify for an IEEPA tariff refund, the natural next question is: how do I actually get the money back?
The February 2026 Supreme Court ruling in Learning Resources v. Trump (6-3 decision) struck down $166 billion in IEEPA tariffs, but the ruling itself does not automatically refund your duties. You need to take action through one of four recovery paths. Each applies to different entry statuses and timelines, and most importers with significant portfolios will use multiple paths simultaneously.
Path 1: Post-Summary Correction
Applies to: Unliquidated entries — meaning CBP has not yet finalized the duty assessment.
Your customs broker files a correction to remove the IEEPA tariff codes (HTS 9903.01 and 9903.02) before liquidation happens. This is the fastest path, typically completed in days to weeks. CBP processes the corrected entry without the unconstitutional surcharges, and the excess duty is returned.
This path requires no legal representation and no formal protest. It is a routine customs correction. The key requirement is that the entry must still be unliquidated — once CBP finalizes the assessment, correction is no longer available.
How to check: Your customs broker or your ES-003 report from the ACE portal shows liquidation status for each entry.
Path 2: Formal CBP Protest
Applies to: Entries that have already been liquidated but are still within the 180-day protest window under 19 U.S.C. section 1514.
Your customs broker or trade attorney files a formal protest challenging the IEEPA duty assessment. The protest cites the Supreme Court ruling as the legal basis and requests refund of all IEEPA surcharges on the affected entries.
Processing time is weeks to months, depending on CBP’s workload. CBP has 2,500 staff processing 53 million affected entry lines, so queue times will vary. The CAPE (Centralized Application Processing and Entry) portal is expected to streamline electronic filing for IEEPA protests.
The 180-day deadline is absolute. If it passes on a liquidated entry, the protest path is gone permanently for that entry. See the 180-day protest deadline self-check to verify your specific timelines.
Path 3: CIT Litigation
Applies to: Entries where the 180-day protest window has passed, or for importers who want to preserve maximum refund rights through the courts.
A trade attorney files an action in the Court of International Trade (CIT) under 28 U.S.C. section 1581. This is the longest path — months to years — but it may be necessary for older entries where the standard protest window has closed.
CIT litigation is also used for entries where CBP denies a protest or where the importer wants to establish precedent on specific issues (e.g., interest calculations, covered period boundaries). Attorney fees apply, typically on a contingency or hybrid basis for large claims.
For importers with entries past the 180-day window and significant exposure, this path preserves the legal right to recovery that would otherwise be lost entirely.
Path 4: Immediate Capital via Claim Acquisition
Applies to: Importers who prefer certainty over waiting for government processing.
Institutional buyers acquire validated IEEPA tariff refund claims for immediate, non-recourse payment — typically within 48 hours. You receive less than face value (discounted to reflect time value, processing risk, and administrative costs) but eliminate all timeline uncertainty.
This path is particularly relevant for:
- Importers with cash flow constraints who cannot wait months for CBP processing
- Companies facing the 180-day deadline on large claims and wanting to de-risk
- Businesses that prefer a guaranteed amount now over a larger but uncertain amount later
Learn more at tariffbuyouts.com, which facilitates non-recourse claim acquisition for validated IEEPA claims.
How to choose the right path
The right path depends on your entry status, which a full Impact Assessment at tariffresolution.com determines. Most importers with meaningful exposure have entries in multiple categories:
- Some entries still unliquidated (Path 1 — correction)
- Some recently liquidated within the 180-day window (Path 2 — protest)
- Some approaching or past the deadline (Path 3 — CIT, or Path 4 — immediate capital)
The assessment maps each entry to its optimal path, calculates the projected recovery for each, and provides a prioritized action plan based on deadline urgency.
The role of screening in this process
The eligibility checker confirms whether you likely have IEEPA exposure across the four screening criteria: importer of record status, affected country of origin, HTS code classification under 9903.01 or 9903.02, and import volume. It does not determine which recovery path applies — that requires entry-level data.
Think of the process as three steps:
- Screening (this site) — Do I likely qualify? Two minutes, no data required.
- Assessment (tariffresolution.com) — How much can I recover, and through which paths? 5-10 business days, requires entry data.
- Execution — File corrections, protests, CIT actions, or sell claims. Timeline varies by path.
What about the CAPE portal?
CBP’s CAPE portal is designed to centralize IEEPA tariff recovery processing. When fully operational, it will accept electronic protest filings and potentially streamline the correction process. For small importers with straightforward claims, CAPE may enable self-directed recovery without third-party assistance.
However, CAPE does not change the legal deadlines. The 180-day protest window under 19 U.S.C. section 1514 applies regardless of the filing method. Importers should not wait for CAPE to become fully available before taking action on entries with approaching deadlines.
Working with professionals
For importers with complex entry portfolios — multiple countries of origin, mixed tariff programs (IEEPA vs. Section 301), entries across multiple liquidation states — professional guidance adds significant value. Customs brokers and trade attorneys in the partner network at tariffpartners.com specialize in IEEPA recovery and can coordinate the multi-path strategy that most large importers require.
Next steps
Start by checking your eligibility, then request your assessment to see exactly where you stand. The assessment is free, confidential, and covered by mutual NDA. Every week of delay means a longer CBP queue and fewer recovery options for entries approaching the 180-day window.