The Vision Council (TVC) issued an update after the Department of Justice (DOJ), acting on behalf of US Customs and Border Protection (CBP), submitted a new proposal on March 6 outlining how refunds for duties assessed under the International Emergency Economic Powers Act (IEEPA) could be processed. The proposal comes after the Supreme Court’s recent ruling limiting the administration’s use of IEEPA tariffs.

Although it remains unclear whether the Supreme Court will approve the plan, importers are encouraged to take steps to align with the proposed process, TVC shares. These recommendations are consistent with guidance provided during TVC’s recent webinar.

Under the proposed workflow, each importer of record would file a declaration in CBP’s Automated Commercial Environment (ACE) listing all entries on which IEEPA duties were paid. ACE would validate and recalculate entries without IEEPA duties, after which CBP would verify the refund and interest for processing. Once finalized, CBP would certify the refunds, and the US Treasury would electronically transfer funds to importers. CBP anticipates being able to establish this infrastructure within approximately 45 days.

Some aspects of the plan still require clarification, including the treatment of entries liquidated more than 90 days ago and how standard protests or post-summary corrections will be handled.

TVC recommends that members:

• Ensure they can receive electronic refunds from the Treasury

• Begin reviewing trade data to understand potential refund claims

• Focus on these preparatory steps rather than immediate court cases or protests, as these may be unnecessary if the proposal—or a similar plan—is accepted

TVC will continue to monitor developments and provide updates as more information becomes available.