USDutyReady

Guide · checked 13 October 2026

IEEPA refund protest deadline

If an entry was liquidated more than 80 days ago, CAPE won't take it. Your remaining route is a protest, and it must be filed within 180 days of the liquidation date. After that, the entry is final.

Want the answer for your own case? Use the tool, then read on for the details.

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Work out your deadline

  1. Find the liquidation date for the entry in the ACE portal (or ask your broker). Informal entries are liquidated on the day they were made.
  2. Add 180 days. That's the last day to file the protest.
  3. Days 1 to 80 after liquidation: use CAPE instead, and keep the protest as a back-up.

Our refund checker does this for a whole list of entries and flags any deadline in the next 30 days.

How to file a protest

  • File electronically in ACE, or on CBP Form 19, at the port where the entry was made.
  • Only the importer of record, its licensed broker, or certain other parties named in the law can protest.
  • Give the entry numbers, the decision you're protesting (the liquidation including IEEPA duties), and the reason: the Supreme Court held the IEEPA tariffs unlawful in Learning Resources, Inc. v. Trump (20 February 2026).
  • One protest can cover several entries from the same port.

What happens after

A protest stops the liquidation becoming final while it's pending. CAPE does not yet accept entries with an open protest, so refunds on protested entries depend on CBP and the courts. A protest filed only to recover IEEPA duties can be withdrawn later if a faster route opens.

Past 180 days?

The entry is final as far as CBP is concerned. The remaining routes are court cases: a class of importers who paid IEEPA duties from 1 February 2025 to 19 February 2026 was certified on 8 October 2026 (Freestyle World v. CBP), and importers can also bring their own case at the Court of International Trade within two years. Talk to a customs lawyer.

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Sources: 19 U.S.C. 1514 (protests, 180 days); 19 U.S.C. 1501 (voluntary reliquidation within 90 days); CBP CAPE guidance; Holland & Knight and Ginger Control refund guides. General information, not legal advice.