CBP Updates IEEPA Refund Status: Unliquidated First

Posted 4/1/26

CBP told the Court of International Trade on March 31 that it is building a new ACE-based process to unwind IEEPA duties at scale, but that the first release will focus on unliquidated entries and entries still within the 90-day voluntary reliquidation window, leaving “finally liquidated” entries for a later phase. In the same declaration, CBP reported the build is moving into testing, expanded Phase 1 intake to additional liquidation-status categories and certain warehouse entries, and reiterated that refunds are issued electronically—making importer enrollment for electronic refunds and accurate entry-level identification prerequisites to getting paid.

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