CBP’s tariff refund process will take 45 days to deliver returns
Summary
U.S. Customs and Border Protection is developing a system to issue refunds for tariffs collected under the International Emergency Economic Powers Act, with a 45-day processing window that begins only after submitted entries are liquidated or reliquidated. The timeline was disclosed in a court filing, signaling the process is still under development rather than operational. Refunds will not be issued automatically — manufacturers must submit entries and wait for liquidation before the clock starts.
Why It Matters
For manufacturers carrying IEEPA tariff costs on imported materials, components, or capital equipment, the 45-day window is only one part of the cash flow equation — liquidation timelines must be factored in first, potentially extending total refund cycles well beyond two months. Procurement and finance teams need to model this lag into working capital projections, particularly for high-volume importers where tariff exposure runs into seven figures annually. Operations leaders should also recognize that reliquidation requests add administrative burden and require accurate entry documentation from the outset, making customs compliance a front-line operational discipline rather than a back-office afterthought. Companies that have not already audited their import entries for IEEPA tariff applicability risk leaving recoverable funds on the table.