IEEPA & Section 232 Tariffs – Steps to Protect Potential Refund Rights

We are sharing an update on the International Emergency Economic Powers Act (IEEPA) and Section 232 tariffs, as well as the steps you can take now to preserve your potential refund rights. Ongoing cases at the U.S. Court of International Trade are challenging duties imposed under IEEPA and Section 232 (national security). A favorable ruling could allow refunds on covered entries.

Why This Matters

Once an entry liquidates and becomes final, U.S. Customs and Border Patrol (CBP) generally treats it as closed. If you don’t act before liquidation or file timely protests, you may lose the ability to pursue refunds even if litigation outcomes are favorable.

Recommended Steps for Importers

To ensure your business is positioned for potential refund opportunities, our Maersk Customs Trade Services team recommends taking the following actions now:

  • Review ACE data to identify entries with IEEPA or Section 232 duties and confirm HTS classifications and duty lines.
  • Track liquidation dates and prioritize entries filed in early 2025 and those nearing one year.
  • Request extensions of liquidation before deadlines (CBP may grant up to three years at its discretion) and confirm approvals.
  • File protests within 180 days of liquidation and request that CBP stay those protests pending resolution of the litigation.
  • Keep clear records of filings, CBP responses, and timelines.

How We Can Support

Maersk Customs Trade Services can provide fee-based assistance to help manage this process, including:

  • ACE data analysis to identify affected entries.
  • Tracking and monitoring liquidation dates to avoid missed deadlines.
  • Preparing and submitting requests for liquidation extensions to CBP, where appropriate, on relevant entries.

This advisory is for information only and does not constitute legal advice. For questions or to discuss tailored support, please contact compliance.mcsi.nam@maersk.com.

We will continue to monitor developments and share updates that may affect your shipments and duty exposure.

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