2026년 3월 30일
The government is rolling out a new refund system to process IEEPA-related tariff refunds, but it will not be a one-time, all-inclusive release. Instead, the system is expected to launch in phases, with priority given to simpler and more recent entries.
In the initial rollout, importers should expect that unliquidated entries or recently processed shipments will be handled first. These are easier for the system to validate and process. More complex cases—such as older entries, entries outside standard filing windows, or those involving multiple adjustments—may be deferred to later phases.
For importers, this means that not all eligible refunds will be immediately accessible, even if they qualify. Businesses with large volumes of historical entries may need to prepare for a staggered recovery timeline.
The key takeaway is to identify and categorize your entries early. Understanding which shipments fall into early-phase eligibility versus later phases will allow you to prioritize filings and manage cash flow expectations more effectively.