IEEPA Tariff Refund Navigator
Find out what refund track you're on, your deadlines, and what to do next.
The Refund Tracks
Filed CIT Protective Action
You filed in the Court of International Trade under 28 U.S.C. § 1581(i) on or before December 23, 2025. You are positioned for reliquidation by court order. The government has stated it will not oppose this.
Post Summary Correction May Apply
Your entry is unliquidated and within the 300-day PSC window. You didn't file a protective CIT action. CBP has not confirmed whether it will accept PSCs for IEEPA entries post-ruling. Viable but uncertain.
File a New CIT Action
PSC is unavailable or rejected, but your 2-year statute of limitations is still open. You can file a new § 1581(i) action. A trade attorney is strongly recommended — don't wait.
Remedies Unclear
Entry is liquidated, PSC unavailable, SOL may be expired. Exceptions and tolling arguments may still apply. Congress may also provide administrative relief. Consult a trade attorney immediately.
Latest Policy Updates
6-3 Ruling: IEEPA Does Not Authorize Tariffs — Learning Resources v. Trump
The majority held that IEEPA's authority to "regulate importation" does not encompass tariff imposition. All IEEPA tariffs are unlawful ab initio. The government has committed to not opposing reliquidation for Tier 1 importers.
CBP: No Administrative Refund Process Established — PSC Acceptance Uncertain
CBP acknowledged the ruling but stated it is "reviewing the decision and consulting with DOJ before issuing guidance." PSC acceptance for IEEPA entries has not been confirmed. ACH enrollment in ACE remains mandatory for any refunds.
CIT Issues Administrative Stay on Pending § 1581(i) Challenges
The Court of International Trade stayed all pending IEEPA challenges. Importers who filed before this date retain Tier 1 status. New filings after this date are currently stayed pending the SCOTUS ruling.
Rules version: 2026-02-20-001 — This tool runs entirely in your browser. No entry data is transmitted to any server.
✓ Entry Analyzed
Track assigned:
Add a Customs Entry
Each entry is assessed separately. Fill in what you know — more detail means more accurate results.
About IEEPA Refund Navigator
An open-source public utility built by TAT Inc. This tool is not a law firm, customs brokerage, or government agency.
Full Legal Disclaimer
LEGAL DISCLAIMER AND TERMS OF USE
This tool ("IEEPA Refund Navigator") is provided for general informational purposes only. It does not constitute legal advice, tax advice, customs brokerage services, or any form of professional consultation.
No Professional Relationship: Use of this tool does not create an attorney-client relationship, customs broker-client relationship, or any other professional services relationship between you and the creators of this tool.
Uncertainty of Refund Rights: The Supreme Court's ruling in Learning Resources, Inc. v. Trump, 607 U.S. ___ (2026), established that IEEPA tariffs were unlawful. However, the mechanism, timeline, and eligibility for refunds remain subject to ongoing CIT proceedings, potential CBP rulemaking, and possible legislative action. Individual circumstances that this tool cannot assess may significantly affect your rights.
No Guarantee of Accuracy: While we strive to keep this tool current, trade law and CBP procedures change frequently. The rules engine reflects our understanding as of the rules version displayed. It may not reflect the most recent developments.
Consult Professionals: Before filing Post Summary Corrections, protests, or CIT actions, consult a licensed customs broker and/or trade attorney who can evaluate your specific situation.
Limitation of Liability: TAT Inc. and any contributors disclaim all liability for any errors, omissions, or outcomes resulting from use of this tool. You use this tool at your own risk.
Open Source: This tool is provided under the MIT License. Source code is available on GitHub.
Rules Version: 2026-02-20-001
Technical Details
Built by TAT Inc. using Claude (Anthropic) and Cloudflare Workers. Open source under MIT license.
This prototype version runs entirely in your browser. No entry data is transmitted to any server. Data is stored in localStorage only and can be cleared at any time.
Production deployment: Cloudflare Pages (frontend) + Cloudflare Workers (API) + Cloudflare D1 (database) + Cron Triggers (Federal Register polling). All on Cloudflare's free tier.