How to File a Protest for IEEPA Tariff Refunds: Step-by-Step Guide

Filing a protest with U.S. Customs and Border Protection (CBP) is one of the most important tools importers have for recovering IEEPA tariff duties — and in some cases, it may be your only path to a refund.

While the CAPE system is the fastest route for qualifying entries, protests serve as a critical backup. This guide walks you through the process step by step.

Why You Should File a Protest (Even If You’re Using CAPE)

CAPE Phase 1 doesn’t cover every entry. If your entries fall into any of these categories, a protest may be your primary or only option:

• Entries liquidated more than 80 days ago — outside CAPE Phase 1’s reliquidation window
• Entries with AD/CVD orders — excluded from CAPE Phase 1
• Entries under reconciliation — not eligible for CAPE
• Entries that have been finally liquidated for an extended period

Even for entries you plan to file through CAPE, trade law experts recommend filing a protest as a protective measure to preserve your rights in case the CAPE process encounters delays or complications.

Key deadline: You have 180 days from the date of liquidation to file a protest. Missing this window means losing your right to an administrative refund for that entry. Source: 19 USC § 1514(c)(3)

What Is a Protest?

A protest is a formal administrative challenge to a CBP decision, authorized under 19 USC § 1514. For IEEPA tariff refunds, you’re protesting the assessment of duties under Chapter 99 HTS subheadings 9903.01.25 through 9903.01.70, which the Supreme Court ruled unlawful in Learning Resources, Inc. v. Trump (February 20, 2026).

The protest is filed using CBP Form 19 (officially titled “Protest”), which can be submitted electronically through the ACE Portal.

Step 1: Gather Your Entry Information

For each entry you want to protest, you’ll need:

• Entry number — 11-digit format (XXX-XXXXXXX-X)
• Entry date — the date of importation
• Liquidation date — verify in ACE under Entry Summary → Liquidation Status
• Port of entry — the port code where the entry was filed
• HTS classification — specifically the IEEPA Chapter 99 subheadings (9903.01.xx)
• Amount of IEEPA duties paid — the specific amount you’re protesting

You can pull most of this data from your ACE Portal account. If you don’t have ACE access, your customs broker should be able to provide it. See our ACE Portal setup guide for account access instructions.

Step 2: Verify the 180-Day Window

Before filing, confirm that each entry is still within the protest window:

1. Log in to ACE Portal at ace.cbp.dhs.gov
2. Navigate to Entry Summary → select the entry
3. Check the Liquidation Date field
4. Count 180 calendar days from that date — this is your filing deadline

Example: If an entry liquidated on January 15, 2026, your protest deadline is July 14, 2026.

If the entry is still unliquidated, you can also file a protest — but consider filing through CAPE first, as it may be faster.

Step 3: File Electronically Through ACE

CBP strongly encourages electronic filing through the ACE Portal. Here’s the process:

1. Log in to ACE Portal
2. Navigate to Protests → Create New Protest
3. Select the entry or entries you’re protesting (you can include multiple entries in a single protest if they involve the same issue)
4. In the Basis for Protest section, cite:
   • 19 USC § 1514(a)(2) — protest of the classification and rate of duty
   • The Supreme Court decision in Learning Resources, Inc. v. Trump (February 20, 2026) declaring IEEPA tariffs unlawful
   • HTS subheadings 9903.01.25 through 9903.01.70 as the specific tariff provisions being challenged
5. In the Relief Requested section, request a full refund of IEEPA duties assessed under the invalidated tariff provisions
6. Submit the protest electronically

Tip: You can include up to 99 entry summaries in a single protest. If you have more entries, file multiple protests.

Step 4: Track Your Protest Status

After filing:

• CBP will assign a protest number for tracking
• You can monitor the status in ACE under Protests → Protest Inquiry
• CBP has up to two years to act on a protest (19 USC § 1515(a))
• In practice, given the Supreme Court ruling, IEEPA-related protests should be resolved more quickly

What If Your Protest Is Denied?

If CBP denies your protest, you have 180 days from the date of denial to file a civil action at the Court of International Trade (CIT) under 28 USC § 1581(a). This is an additional safeguard for your refund rights.

Protest vs. CAPE: When to Use Each

Scenario	Best Approach
Unliquidated entries	CAPE (fastest) + protective protest
Recently liquidated (< 80 days)	CAPE + protective protest
Liquidated > 80 days, < 180 days	Protest only (outside CAPE Phase 1 window)
Liquidated > 180 days	CIT litigation (protest window closed)
AD/CVD entries	Protest (excluded from CAPE Phase 1)
Drawback entries	Protest (excluded from CAPE Phase 1)

Important Considerations

• Open protests block CAPE filing. If you’ve already filed a protest on an entry, that entry cannot be included in a CAPE declaration. You must either withdraw the protest first or let it resolve separately.
• Withdrawing protests for CAPE. If you filed a protective protest and later want to use CAPE for the same entry, you can withdraw the protest through ACE before submitting your CAPE declaration.
• Broker filing. Your licensed customs broker can file protests on your behalf if they have proper authorization. See our broker authorization guide for details.
• Keep records. Maintain copies of all protest filings and CBP correspondence for at least five years.

Next Steps

1. Check your entry liquidation dates in ACE — identify entries approaching the 180-day deadline
2. Prioritize entries outside CAPE Phase 1 — these need protests as the primary recovery path
3. File protective protests for CAPE-eligible entries as a backup
4. Not sure which approach is right for your situation? Request a free assessment from a vetted trade law professional

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Disclaimer: This article is for educational purposes only and does not constitute legal advice. We are not a law firm, customs brokerage, or government agency. Consult a qualified trade law attorney or licensed customs broker for advice specific to your situation.