On Dec. 15, the U.S. Court of International Trade denied a request to pause the liquidation of entries subject to the IEEPA tariffs. As a result, U.S. Customs and Border Protection (CBP) may continue liquidating affected entries.
While this has caused understandable concern among importers, it is important to clarify what this decision does, and does not, mean.
The court made clear that the continuation of liquidation does not eliminate an importer’s right to a refund. Importers who have properly challenged the IEEPA tariffs are not forfeiting refund rights simply because entries are being liquidated now. If the Supreme Court ultimately determines that the tariffs were unlawful, the Court of International Trade has the authority to order reliquidation and refunds after the fact.
Importantly, the court relied heavily on the government’s own representations that it would not oppose refunds if the tariffs are struck down. In other words, liquidation moving forward does not close the door on future recovery.
The court’s reasoning also suggests that traditional protests may not be required, or even effective, in this context, as CBP lacks authority to rule on the legality or constitutionality of the executive orders. Instead, the court confirmed its jurisdiction to order relief under 28 U.S.C. § 1581(i), which carries a two-year statute of limitations. Certain aspects of this jurisdiction are currently under review by the Supreme Court, and the procedural path forward may continue to evolve.
Kreiger Worldwide’s IEEPA Recommendations
At this point, in the case that the IEEPA tariffs are invalidated, the exact refund process that would be ordered is unclear. What is certain, however, is that refunds will not be automatic and importers will need to take action to recover any duties paid. Krieger also expects that if the IEEPA tariffs are invalidated, they will be replaced promptly with tariffs imposed under other existing legal authority. As a result, the current focus is on potential refunds of IEEPA tariffs, not on whether tariffs will continue to apply going forward.
Krieger recommends that importers ensure they have clear documentation to substantiate all IEEPA tariffs paid to date. Specifically, companies should regularly download and retain the appropriate import reports from the Automated Commercial Environment (ACE) showing IEEPA duties paid since the tariffs went into effect earlier this year. These reports should be updated at least monthly until the litigation is resolved and any refunds are issued. Additionally, maintain all required import records, including individual entry summary packets with bills of lading, commercial invoices, packing lists and other required forms. You can download these entry packets now on Krieger’s track-and-trace dashboard, K-Trace Technology.
Once the Supreme Court issues its decision, Krieger will provide clear next-step recommendations. In the meantime, please ensure that all documentation, including reports and entry packets, is complete and well-organized.
Reminder: Update CBP Form 5106 and CBP Form 400 To Ensure Refunds Are Issued
If your company is expecting refunds from CBP, including drawback or potential refunds related to the challenged IEEPA tariffs, it is critical that your CBP Form 5106 is current and accurate. Be sure to check off “Refunds/Bills” on the 5106. CBP relies on the information on file to issue refunds via automated clearing house (ACH) or check, and outdated company details can delay or prevent payment. Krieger recommends reviewing and updating your 5106 now, particularly if there have been recent changes to your legal entity name, address or primary contact information, so refunds can be processed without interruption.
ACE portal trade account owners (TAOs) with the importer sub-account view have access to the ACH Refund Authorization tab to view, add and update the U.S. bank information necessary for CBP to issue electronic refunds via ACH.
If your ACH debit account needs to have the banking or company information updated and you do not currently have ACE access, you will need to submit CBP Form 400 as a change request, including the company’s payer unit number (PUN), the tax ID or filer code tied to that PUN and the change effective date.
A completed, updated 5106 is also required to participate in periodic monthly statements (PMSs) with CBP. PMS allows importers to consolidate most duties, taxes and fees for entries made during a calendar month into a single payment due by the 15th working day of the following month.
Periodic Monthly Statement Participants Required To Pay Supplemental Duty Bills Electronically via ACH, Effective Dec. 15, 2025
U.S. CBP announced on Oct. 16, 2025, an update to the National Customs Automation Program (NCAP) affecting importers enrolled in the PMS program.
Under this update, PMS participants are required to pay any supplemental duty bills electronically when those bills result from an underpayment of estimated duties, taxes or fees on entries originally paid through PMS. Payment by paper check will no longer be accepted for these supplemental bills.
Accepted payment methods are:
- ACH debit, submitted through Treasury’s pay.gov system using the CBP bill payments form
- ACH credit, for which instructions must be requested by emailing ach-customs@cbp.dhs.gov
What This Means for Importers
If you are set up on your own PMS account and pay CBP directly, any supplemental bill issued on or after Dec. 15 must be paid electronically via ACH debit or ACH credit. Failure to pay electronically may result in removal from the PMS program.
Krieger Strongly Encourages All Importers To Sign up for an ACE Account
Krieger strongly encourages all importers to set up their own ACE portal importer account so you have timely and direct access to your entry information.
This will be especially important if the IEEPA duties are overturned by the Supreme Court. In that situation, Krieger expects to receive a significant volume of client requests for historical entry data. Having your own ACE portal access allows you to log in directly and pull the necessary reports and entry details without waiting.
Direct access can help avoid delays, support faster refund filings and reduce the need to request reports from your customs brokerage team, which may involve additional fees depending on the level of support required.
Why You Should Set up an ACE Portal Account
The Automated Commercial Environment portal is U.S. Customs and Border Protection’s online system for managing all import and export transactions. An ACE secure data portal account provides importers with direct visibility into their own customs data, especially important when working with multiple service providers.
Key benefits:
- Full visibility of all entries, particularly when using multiple customs brokers
- Access to duty, tax and refund information
- Improved compliance oversight and internal controls
- Data reporting and analytics capabilities
- Support for future automation and system integrations
ACE is the foundation for many CBP and partner government agency systems. Establishing an account now positions your company for future automation initiatives and evolving trade requirements.
Before applying, confirm that your company does not already have an active ACE account on file with CBP.
Where To Apply
Applications can be submitted using CBP’s new automated tool:
- How to apply for an ACE secure data portal account
- Automated ACE portal account application for importers
