Time-sensitive administrative actions are required to preserve your eligibility to recover refunds for tariff duties. The lawfulness of the "Liberation Day" tariffs issued under the International Economic Emergency Powers Act, or IEEPA, is currently before the Supreme Court. The Court heard oral arguments in Learning Resources v. Trump in November, and a Supreme Court decision is expected by June.

In the interim, U.S. Customs and Border Protection (CBP) has continued to collect the IEPPA tariff duties, and it continues to liquidate entries every day. Failure to file timely protests may result in the permanent loss of refund eligibility, even if the Supreme Court eventually holds that the tariffs are unlawful.