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In 2026, a court ruling struck down IEEPA tariffs, giving importers a path to recover duties paid in 2025.
Understand what it means, who qualifies, and how to claim refunds before key deadlines expire.
The leyton history
If your business paid IEEPA-related duties in 2025, now is the time to determine whether you may be eligible to recover those funds. As refund opportunities may be subject to specific timelines, acting early is critical. Our trade consultants can quickly review your import data,identify potentially refundable entries, and help you understand the next steps before key deadlines approach.
On June 29, 2026
On April 20, 2026
On April 20, 2026
March 2026
Entries
IEEPA Tariffs
IEEPA Duties Collected by US Customs
Importers Impacted by IEEPA Tariffs
Total Entries Subject to IEEPA Tariffs
Documents
Don’t have all the required documentation readily available?
Leyton can help identify and obtain the import data and supporting information needed to assess your potential IEEPA tariff recovery. When necessary, our trade consultants can also guide your team through establishing ACE access, helping streamline data collection and move your recovery assessment forward.
Our Process
A streamlined six-step process designed to apply your IEEPA Tariff Refund
Analyze your import data, IEEPA tariff codes, duty payments, and entry status toidentify potentially eligible entries and quantify your estimated refund opportunity.
Determine the appropriate recovery pathway for each eligible entry based on itscurrent status and applicable CBP procedures, while identifying time-sensitiverequirements that could impact your ability to recover refunds.
Collect, organize, and validate required entry documentation, duty payment records, and supporting import data. Leyton can also assist with obtaining necessary information and establishing ACE access when needed.
Prepare and support your IEEPA refund submission in accordance with applicableCBP requirements, helping ensure claims are complete, accurate, and properlydocumented to minimize potential delays.
Manage eligible claims with a focus on maximizing potential IEEPA duty recovery,tracking progress, addressing issues that may arise, and supporting the recovery ofapplicable refunds and interest.
Our success-based fee approach aligns our interests with yours-we are committed to maximizing your eligible IEEPA tariff refund recovery with no upfront professional fees.
Get in Touch
Leyton helps businesses navigate IEEPA tariff refund with support from experienced lawyers and trade experts. We assess import and export activities, manage compliance and documentation, and work with authorities to help reduce tariff exposure and operational burden.
FAQs
Can’t find the answer you’re after? Please contact our team
In 2025, the U.S. imposed tariffs under the International Emergency Economic Powers Act (IEEPA) on certain imported goods. In February 2026, the Supreme Court ruled these tariffs unconstitutional, and the U.S. Court of International Trade confirmed in March 2026 that importers who paid these tariffs may now be eligible for refunds plus interest.
You could, but the process is complex and procedural:
-ACE portal setup
-ACH banking for electronic refunds
-Post-Summary Corrections (PSC) or formal protests
-Historical entry audits and tariff verification
Leyton’s value: We do not compete with your broker. Instead, we optimize what you already do, adding an extra layer of review, accuracy, and speed — and we handle everything end-to-end.
Unliquidated entries: Can be corrected immediately via PSC. Refunds typically issued quickly once submitted.
Liquidated entries: Must protest within 180 days of liquidation.
Older entries: Some may be eligible for reliquidation, but speed is still critical to maximize recovery.
All IEEPA refunds are issued electronically through ACH into the importer of record’s bank account. Paper checks are not used. Correct ACH setup in the ACE portal is mandatory.
Our trade expert review your import data to:
-Identify unliquidated, liquidated, and finalized entries
-Verify tariff codes and payment amounts
-Determine the fastest and most compliant refund path
This ensures no eligible refunds are overlooked.