Recent rulings by the U.S. Court of International Trade require U.S. Customs and Border Protection (CBP) to refund duties collected under the International Emergency Economic Powers Act (IEEPA).
The decision may apply to all importers, not only companies that filed legal actions, and could cover duties paid between February 2025 and February 2026 under IEEPA.
However, refunds have not started yet. CBP has informed the court that processing will take time due to the scale of the task, which involves more than 53 million entries across over 330,000 importers.
CBP is currently developing a new automated refund system, expected to launch around April 2026, which will allow importers to submit a single declaration through the ACE Portal listing all affected entries.
Importers to the U.S. are advised to contact ICL Global to prepare for the upcoming procedure before the relevant deadlines.
Recommended actions:
• Confirm ACE Portal access and ACH refund authorization
• Review entry status and coordinate with your customs broker to monitor eligible entries:
– Unliquidated import entries
– Entries liquidated within the last 90 days
• Prepare documentation for the upcoming ACE declaration process
*For context, “liquidation” – the final assessment of duties by CBP – typically occurs about 10 months after the entry clearance date.
The situation is evolving rapidly and may impact a large number of U.S. importers.
ICL Global continues to closely monitor developments and will keep customers informed as CBP releases further operational guidance.
For assistance reviewing affected shipments and relevant preparations, our team is available to support you.
ICL Global
The information in this ICL Global Update Center is provided for general informational purposes only and does not constitute professional advice. While efforts are made to ensure accuracy and timeliness, the content may contain third-party information or links that are beyond our control and may change without notice. We make no warranties regarding completeness, reliability, or suitability. Readers should verify all information independently before taking any business, financial, or operational action.
