Donate
Liberty Justice Center
Project TERRA

Tariff Equity and Refund Resource for America

the next step in the tariff fight

Be Ready If Tariff Refunds Become Real

If the Supreme Court upholds our challenge to the “Liberation Day” tariffs and allows 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 case updates and be notified immediately if refunds become available.

Project TERRA is a Liberty Justice Center initiative being built now so that, if we win our tariff case and refunds are permitted, small businesses will have a straightforward roadmap to recover unlawful tariff payments. Right now, we are gathering contact information so we can move fast the moment a decision comes down.

Questions?

Send us an email at [email protected].

Tariff Refund Interest Form

Enter your info and we’ll email you when new details are available.

making it right

Why Project TERRA Matters for Small Businesses

The Liberty Justice Center has challenged the “Liberation Day” tariffs as an unconstitutional overreach of presidential power under the International Emergency Economic Powers Act. If the courts agree and refunds are allowed, 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.

get ready

What You Can Do Now

Even before the courts rule, there are concrete steps your business can take so you are ready on day one if refunds become available.

Stay informed.

Sign up above to receive case updates, timelines, and guidance if the decision opens the door to refunds.

Keep your records.

Organize and safely store your import records, invoices, customs forms, and other proof of tariff payments.

Share your story.

Tell us how the tariffs have affected your business; your experience helps illustrate the real-world impact of unlawful tariffs.

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.

Donate