Tariff Equity and Refund Resource for America
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.
Important Refund Updates
Get 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.
Tariff Refund Interest Form
Enter your info and we’ll email you when new details are available.
Questions?
Send us an email at [email protected].
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.
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.
- 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.
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.
Step 2 — Set Up Electronic Refunds
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.
Step 3 — Build Your Refund File
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.
Step 4 — Monitor Liquidation Timing
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.
Step 5 — Review Contracts
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.
Step 6 — Assign an Internal Owner
Designate someone to manage refund recovery.
- Finance lead
- Trade compliance lead
- Outside broker/legal contact
Why it matters:
Refund recovery will require coordination.
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.