Once an entry liquidates and applicable deadlines expire, recovery options may become limited
Protest deadlines are often tied to liquidation timing and may be as short as 180 days
The path to any recovery may differ from the usual customs refund process because the legal and procedural landscape is still evolving
Import related Teams CFO & Controllers, Trade Compliance Teams Finance and Operation Leaders
There is currently no established pathway for recovery
Not every importer or every entry will qualify
The appropriate procedural path may vary depending on the facts and the status of each entry
Occams Advisory is not a law firm or licensed customs broker
Book a no-obligation 15-minute consult and join thousands of other business that we are helping qualify for the program.
On February 20, 2026, in Learning Resources, Inc. v. Trump, the Supreme Court ruled 6–3 that the President does not have the authority under the International Emergency Economic Powers Act (IEEPA) to impose tariffs. This effectively invalidated the "Reciprocal" and "Fentanyl/Trafficking" tariffs collected since February 2025.
If you are the Importer of Record (the party that directly paid the duties to U.S. Customs) for goods subject to IEEPA-based tariffs, you are generally eligible. This typically includes imports from Canada, Mexico, and China that were hit with the 10–25% "fentanyl" duties, or global imports under the "reciprocal" regime.
The total pool for recovery is estimated at over $175 billion. Your specific recovery depends on your total IEEPA duty payments since February 2025. Occams Advisory provides a rapid audit of your ACE data to identify every eligible dollar to help cover your past operational losses.
The deadline is critical and non-negotiable. For entries that have already "liquidated" (finalized by Customs), you must file a formal protest within 180 days of that liquidation date. Missing this window by even one day can permanently bar your claim, even with a favorable court ruling.
No. The Supreme Court did not create an automatic mechanism for repayment. The administration has indicated it may resist widespread refunds, meaning importers must affirmatively assert their rights through Post-Summary Corrections (PSCs) for pending entries or formal protests for closed ones.
While any interaction with U.S. Customs requires precision, our "Occams Way" focuses on creating "Audit-Ready" workpapers. We reconcile your filings to ensure your refund request is technically perfect, minimizing the risk of secondary scrutiny while we fight for your capital restoration.
No. The ruling applies only to tariffs imposed under IEEPA authority. Tariffs on Chinese goods under Section 301 and steel/aluminum duties under Section 232 remain in effect for now.
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