In the wake of a recent Supreme Court ruling that the president lacked authority to impose certain tariffs, importers across the country are asking the same question: How do I get my money back? In a recent discussion with trade attorney Yohai Baisburd of Cassidy Levy Kent, the evolving refund process — and what importers must do to protect their rights — came into much sharper focus.
Time-Sensitive Action Required
Entries liquidate approximately 314 days after import. Once liquidated, you have only 180 days to file a protest. If you wait for the formal refund program without monitoring your entries, you may forfeit your refund entirely.
The Legal Trigger: Supreme Court Ruling
According to Baisburd, the starting point is the Court's determination that these tariffs were unlawfully imposed. That ruling is now forcing U.S. Customs and Border Protection (CBP) to stand up a formal refund mechanism.
Yohai Baisburd
Cassidy Levy Kent · Trade Attorney
"The Supreme Court has ruled that the president didn't have authority to impose those tariffs, and so now customs is working out a program… some sort of refund mechanism."
— Yohai Baisburd, Cassidy Levy Kent
Customs has informed the court that it will need approximately 45 days to set up this system inside ACE — the Automated Commercial Environment used to file import entries. But Baisburd is cautious about that timeline:
"They've said it'll take 45 days. I'm skeptical. I think it'll take longer than that, but the court has asked for a status update in a week."
The good news for importers is that the court appears intent on maintaining pressure, signaling an expectation that the government move "quickly" to create a workable process.
How the Refund Mechanism Will Work
Once the system is in place, importers will need to identify which entries paid the now-unlawful tariffs and submit that information electronically through ACE.
"They're supposed to come up with a process… for importers to be able to basically submit information through this automated system, ACE, to identify which importations they had that paid the tariffs, and then for customs to then issue refunds."
Baisburd expects that once the mechanism is actually built and validated, the flow of funds could be relatively fast: "I would expect days or weeks… after all of that is set up and validated and everything else, that the money should flow quickly."
Three Steps to Protect Your Refund Rights
While the formal process is being built, there are concrete actions every importer should take immediately. Baisburd outlined three critical steps.
Enroll in ACH With Customs
Refunds are now processed electronically. Paper checks are largely a thing of the past — and if you are not enrolled in ACH with Customs, you risk delays at the very moment refunds start moving.
"Refunds are now processed electronically. They used to cut checks, so you have to sign up for ACH through customs to make sure that you're in the queue to get the money when they start issuing refunds."
Watch the Liquidation Clock
Under U.S. customs law, each entry liquidates roughly 314 days after the entry date. Once an entry is liquidated, a second clock begins: importers have 180 days from the liquidation date to file a protest if they want to challenge the duties and preserve their right to a refund.
"You should keep an eye on your importations, because at around 314 days after you import something, it's liquidated. And if it's liquidated, then you might have to file a protest with customs to protect your rights to get a refund down the road."
This timing matters because many entries may hit liquidation before Customs' new refund program is fully operational — especially if the 45-day estimate proves optimistic. If importers wait passively and do nothing about liquidated entries, they may forfeit significant refunds.
Work Closely With Your Customs Broker
Because all of this is tied to specific entry dates and liquidation statuses, importers should be in close contact with their customs brokers. Brokers can run detailed reports and identify affected shipments. Baisburd advises asking for very specific information:
- Which entries paid the disputed tariffs?
- From which countries?
- Have those entries liquidated yet?
- If so, on what date did they liquidate?
"Your customs broker can issue reports and tell you what you want to be specific is, like, which countries that I paid these duties on, and have they liquidated? And if so, what date did they liquidate? Because that's when the 180-day clock starts for protests."
What's at Stake Financially?
While exact figures vary company by company, the potential refunds for affected industries are enormous.
"There's billions of dollars that were collected across the entire economy. So I would expect that's a significant number in the mattress space, when you think of the whole supply chain."
Even if a single importer doesn't know their precise exposure today, the aggregate impact — particularly in tariff-sensitive sectors like mattresses — is likely to be tens of millions of dollars or more across the supply chain.
The Liquidation & Protest Timeline
Key deadlines every importer must track
Where to Go for Updates
Right now, Customs has not yet publicly rolled out a dedicated portal or landing page for these refunds. That will likely change as they respond to the court's directive. Until then, Baisburd's advice is straightforward:
- Stay in tight contact with your customs broker
- Ensure you're enrolled in ACH with CBP
- Track your entry dates, liquidation dates, and protest windows
- Be prepared to act quickly once Customs announces the formal process
"Customs might set something up. They haven't yet, so, but for now, I would interface with my customs broker and get the information from them."
Key Takeaways for Importers
A refund mechanism is coming: Customs is under court pressure to create a process in ACE for tariff refunds, with an initial 45-day target.
Enroll in ACH now: Refunds will be electronic, so make sure you're set up to receive them.
Track liquidation and protest deadlines: Around day 314 from entry, liquidation occurs; you then have 180 days to protest and preserve your right to a refund.
Leverage your customs broker: Have them run reports on which entries and countries are affected, and whether those entries have liquidated.
Expect significant dollars: Across the economy, billions are at stake — and potentially tens of millions in specific sectors such as mattresses.
Source: This article is based on a discussion with Yohai Baisburd, trade attorney at Cassidy Levy Kent. The information provided is for general informational purposes only and does not constitute legal advice. Importers should consult qualified trade counsel and their customs broker for guidance specific to their situation.
Share this article
#TheFAM #MattressIndustry #TariffRefund #TradePolicy