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Liberty Justice Center
Project TERRA

Tariff Equity and Refund Resource for America

the next step in the tariff fight

Are You Ready for Tariff Refunds?

The Supreme Court upheld our challenge to the “Liberation Day” tariffs and allowed refunds. Project TERRA will help small businesses claim back what they paid—clearly, quickly, and at no cost for using our resources.

Sign up to receive updates as refund information becomes available.

Project TERRA is a Liberty Justice Center initiative to help small businesses with a straightforward roadmap to recover unlawful tariff payments. Right now, we are gathering contact information and will move fast to help businesses get what is rightfully theirs.

Questions?

Send us an email at [email protected].

Tariff Refund Interest Form

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making it right

Why Project TERRA Matters for Small Businesses

The Liberty Justice Center successfully challenged the “Liberation Day” tariffs as an unconstitutional overreach of presidential power under the International Emergency Economic Powers Act. Billions of dollars in tariff payments may be eligible for return—and many small businesses have the most at stake.

For individual businesses, potential refunds could reach tens or even hundreds of thousands of dollars, depending on how much was paid in tariffs. Those dollars can mean reopening product lines, rehiring staff, lowering prices, or simply catching up from years of thin margins.

Prepare Now

Tariffs Were Struck Down. Now What?

If you’ve been paying IEEPA tariffs, now is the time to prepare for the refund process.

Importers who prepare early will be best positioned to recover quickly.

The Supreme Court invalidated the tariffs, and the trade court is expected to establish a national refund process — including instructions to Customs on how duties will be returned.

Here’s where things stand right now:
  • Refund lawsuits were paused while the Supreme Court reviewed the tariffs.
  • The trade court previously confirmed it can order refunds if the tariffs were struck down.
  • Customs has moved to electronic refunds — if you’re not set up, now is the time.
Refund Checklist

Complete these steps now so you’re positioned to recover duties when refunds become available.

Step 1 — Confirm Your Access

Make sure you can see and manage your import data.

  • Confirm you are listed as Importer of Record
  • Verify ACE portal access is active
  • Confirm your customs broker contacts are current

Why it matters:
You can’t claim refunds on data you can’t access.

Refunds are now issued electronically through Customs

  • Confirm ACH refund capability in ACE
  • Verify banking information is accurate
  • Assign an internal finance contact

Why it matters:
If refunds are issued, payment will move fast — but only if your account is ready.

For each affected shipment, gather:

  • Entry number + entry date
  • HTS code + product description
  • Country of origin
  • Duty amounts paid
  • Broker details
  • Liquidation status/date

Documents to retain:

  • CF-7501 entry summaries
  • Commercial invoices
  • Packing lists
  • Bills of lading

Why it matters:
Refund claims will rely on entry-level proof.

Even with court rulings, timing still matters.

  • Track liquidation dates in ACE
  • Flag entries nearing finalization
  • Consult advisors if preservation steps are needed

Why it matters:
Procedural posture could affect how refunds are processed.

Refunds can create downstream obligations.

Supplier Side:

  • Who bore the tariff cost?
  • Any Delivered-Duty-Paid terms?

Customer Side:

  • Were tariff surcharges passed through?
  • Any refund-sharing clauses?

Why it matters:
Refunds may need to be allocated contractually.

Designate someone to manage refund recovery.

  • Finance lead
  • Trade compliance lead
  • Outside broker/legal contact

Why it matters:
Refund recovery will require coordination.

Tariff Refund Updates

Potential Path to Refunds

On December 15, 2025, the U.S. Court of International Trade (CIT) issued an important decision in AGS Company Automotive Solutions v. United States, providing clarity for importers seeking refunds of tariffs imposed under the International Emergency Economic Powers Act (IEEPA).
 
This case is separate from V.O.S. Selections v. Trump, which is currently pending before the U.S. Supreme Court and addresses whether the IEEPA tariffs are lawful in the first place.
 

What the Court Decided

In AGS Company Automotive Solutions, the CIT made two key rulings:
  1. If the Supreme Court ultimately rules the IEEPA tariffs unlawful, the CIT has the authority to order refunds, even for imports that have already been finalized by U.S. Customs and Border Protection (CBP).
  2. The CIT will retain jurisdiction over refund claims for at least two years, which is the applicable statute of limitations under federal law.
As a result, importers generally do not need to rush to court now to preserve their right to seek refunds, assuming the Supreme Court issues its decision in the coming months, as expected.
 

Why This Matters

Many importers were concerned that once CBP “liquidates” an entry—meaning it finalizes the amount of duty owed—the opportunity to challenge those duties would be lost.
 
The CIT rejected that concern. The court held that liquidation does not prevent it from later ordering a recalculation of duties (“reliquidation”) and issuing refunds if the IEEPA tariffs are found unlawful.
 
Because of this, the court ruled that it was unnecessary to pause or suspend liquidation while the Supreme Court considers the underlying legality of the tariffs.
 

What Importers Need to Know Now

  • You do not need to file immediate protests or lawsuits solely to preserve refund rights.
  • If the Supreme Court invalidates the IEEPA tariffs, refunds may occur:
    • ◦through an administrative refund process established by CBP, or
    • ◦through lawsuits filed to recover amounts owed.
  • The statute of limitations for seeking refunds is two years, measured conservatively from the date the tariffs were published.

Key Dates

  • IEEPA tariffs on imports from China, Mexico, and Canada were published on February 7, 2025.
  • IEEPA “reciprocal” tariffs on imports from all other countries were published on April 7, 2025.
This decision provides important clarity and breathing room for businesses while the Supreme Court resolves the constitutional challenge to the IEEPA tariffs.

There is a new deadline for U.S. importers to file for electronic refunds if the Supreme Court rules President Donald Trump’s IEEPA tariffs are illegal.

U.S. Customs published details of a new electronic refund process on Jan. 2, established as part of a March 25 Trump executive order on modernizing government payments and phasing out physical checks. 

The mandatory deadline for importers to sign up in order to receive electronic refunds through the Automated Clearing House (ACH) network with Customs is February 6, 2026.

The new digital Customs system is called ACE (Automated Commercial Environment), a secure electronic portal allowing businesses to file import/export data, manage trade information, and comply with regulations. ACE will manage the ACH refunds.

Prior to this, importers had to manually set up an account in the ACH network with Customs to pay duties or receive funds by email. 

We Need Your Help

Support Project TERRA and the Liberty Justice Center

As a nonprofit, the Liberty Justice Center relies on donor support—not clients—to fund litigation and build resources like Project TERRA. Your support helps us fight this case as far as necessary, including to the Supreme Court, and ensures that if we prevail, the tools are ready for businesses to claim the refunds they are owed.

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