The refund process for businesses affected by President Trump’s Liberation Day tariffs—ruled unconstitutional by the Supreme Court earlier this year—officially began this week.
Eligible companies, specifically those listed as importers of record, can now submit claims through the US government’s ACE system to recover duties imposed under the International Emergency Economic Powers Act (IEEPA).
The first phase of the process will prioritise “unliquidated entries,” referring to goods for which tariff payments have not yet been finalised. It will also include entries within 80 days of liquidation. This initial rollout is expected to cover approximately 63% of all IEEPA-related duties.
According to US Customs and Border Protection (CBP), successful claims are expected to be reimbursed within 60 to 90 days, with payments issued via electronic transfer.
Appearing to remain frustrated by the Supreme Court’s decision, President Trump stated this week that he will remember US companies that choose not to seek refunds.
When asked about major companies—reportedly including Amazon and Apple—that are considering not applying for refunds, the President responded: “Brilliant if they don’t do that. Actually, if they don’t do that, they’ve got to know me very well,” adding, “If they don’t do that, I’ll remember them.”
For further information on the above, or on the duty refund process, please do not hesitate to contact the Global Freight Services team.