Summary: Importers facing IEEPA tariffs should not rush into litigation. There is still time to protect refund rights, proactively monitor imports, request liquidation extensions, file protests as needed and exhaust all administrative remedies.
With the U.S. Supreme Court currently reviewing the IEEPA tariffs, many importers across the country are asking the same question: Should we be filing refunds, submitting protests, or initiating lawsuits now?
The short answer is don’t panic. Most importers still have time and there are several administrative remedies and strategies to pursue without rushing into litigation.
You may have seen headlines of companies such as Costco filing lawsuits related to the IEEPA tariffs. These high-profile cases are largely procedural positioning and should not be viewed as a signal that all importers must immediately follow suit and pursue litigation.
How to Preserve Your Rights and Prepare for the Supreme Court Ruling
Below, we outline what you need to know about preserving your rights and preparing for the Supreme Court’s upcoming review as the IEEPA case evolves.
| Section | Details |
|---|---|
|
How Liquidation Works and Why Timing Matters |
Liquidation is the point at which U.S. Customs and Border Protection (CBP) finalizes the duties, taxes, and fees owed on an import entry. Key timelines to remember:
|
|
Most IEEPA Entries Are Not Yet Liquidated |
For many importers, entries subject to IEEPA tariffs have not yet liquidated, given that the IEEPA fentanyl tariffs began in February and the baseline/reciprocal IEEPA tariffs were implemented in early April, which means:
|
|
Recommended Step-by-Step Best Practices for Importers |
(1) Monitor Your Entries — Get ACE Access
If you do not already have one, set up your own account in CBP’s Automated Commercial Environment (ACE). ACE provides real-time visibility into the liquidation status of your imports. Do not rely solely on brokers. (2) Consider a Liquidation Extension Request Importers may request a liquidation extension, if granted, by submitting a written request demonstrating good cause. (3) If the Extension is Denied — Choose the Right Path If CBP denies the extension request, importers generally have two options: (a) File a Protest (Recommended)
(b) File a Lawsuit Immediately
|
|
Litigation Still Comes Later (If Needed) |
If a protest is denied, importers may initiate litigation under:
Once litigation is properly filed, the Court of International Trade (CIT) may order reliquidation of entries consistent with the Supreme Court’s ruling, if the tariffs are ultimately invalidated. |
Key Takeaways and Next Steps for Importers
Before pursuing litigation, it’s crucial to exhaust all available administrative remedies first. That means:
- Regularly monitor your entry filings
- Leverage liquidation extensions
- File protests where appropriate
- Preserve your legal rights without unnecessary litigation
While the IEEPA case is still developing, for most importers time is still on your side.
If you need support with reviewing your liquidation exposure, preparing and filing extension requests, or developing an effective protest strategy, please do not hesitate to contact us. Our team is ready to assist with every step of the process to help you safeguard your interests.
