Eligibility & Deadlines
Tariff recovery depends on a few controlling facts: who was the importer of record, what duties or tariff charges were paid, whether the entries have liquidated, and whether the applicable protest or court deadline is still open.
This page is a practical screening guide. It is not a final legal opinion, but it will help you identify whether your company should move quickly to preserve a refund claim.
You may have a recoverable tariff claim if...
A company does not need to know the full legal theory before starting. The first screen is factual: identify the entries, the tariff payments, and the deadline posture.
You imported goods into the United States
The strongest recovery posture usually begins with the importer of record or a party that can document payment, liability, or economic responsibility for the duties.
You paid or absorbed tariff charges
Useful records include ACE reports, CBP Form 7501 entry summaries, accounting records, broker invoices, duty payment records, and product classifications.
Your entries are still timely
Unliquidated entries, recently liquidated entries, denied protests, and older claims each require different recovery analysis.
Eligibility Checklist
Check the items that apply. If several of these are true, your company should consider submitting an intake so the entries and deadlines can be reviewed.
Importer and Payment Facts
Deadline and Procedural Facts
Which deadline may control?
The correct pathway depends on liquidation status and prior action. The following table is a practical orientation tool, not a substitute for a document-specific review.
| Situation | Typical Issue | Likely Next Step |
|---|---|---|
| Entry is unliquidated | The entry has not become final. The immediate task is to preserve records and determine whether CBP should liquidate without the disputed charge or whether other action is needed. | Gather ACE records, entry summaries, payment records, HTS codes, and broker correspondence. |
| Entry liquidated within 180 days | A CBP protest may still be available if the importer, broker, or counsel acts within the protest window. | Identify the liquidation date, prepare the protest record, and evaluate CBP Form 19 filing. |
| CBP protest denied | A denied protest may open a Court of International Trade pathway, but the denial date controls the court deadline. | Review the denial, protest file, entry universe, and court-filing deadline immediately. |
| Older liquidated entries | The CBP protest window may have closed, but a separate federal recovery theory may still need evaluation. | Review payment date, claim accrual theory, refund basis, and possible Court of Federal Claims jurisdiction. |
| Unknown status | Many importers do not know whether entries are liquidated or final. This is common and can usually be checked. | Start with ACE reports, broker records, entry numbers, and liquidation status checks. |
Possible tariff recovery pathways
A tariff matter may fit more than one pathway. The right choice depends on timing, amount at issue, entry status, administrative history, and litigation economics.
CBP Protest
Often the first pathway for recently liquidated entries. The protest record should connect the legal theory, the entry data, the tariff charge, and the requested refund or reliquidation.
CIT Review
If CBP denies a protest, the importer may need to evaluate a Court of International Trade action within the applicable deadline.
Federal Claims Review
Older or procedurally complicated claims may require analysis under a different federal recovery theory, including limitations, jurisdiction, and claim-accrual issues.
Documents that help determine eligibility
You do not need every document before beginning. Submit what you know. The intake process can identify what is missing.