RELIEF Act Tariff Refunds

Summary#

This bill requires the Commissioner of U.S. Customs and Border Protection (CBP) to liquidate or reliquidate all entries for which a tariff or other duty was collected on or after January 1, 2025, when that charge was imposed under the International Emergency Economic Powers Act (IEEPA). CBP must refund those amounts to the importer of record. The bill sets a deadline of not later than 90 days after enactment to carry out the liquidations and refunds. It says CBP shall not require importers to file an application or protest to be eligible and shall use information it already has to calculate and disburse refunds. The bill defines “entry” to include a withdrawal from warehouse for consumption.

What it means for you#

• If you are the importer of record for affected entries, you would be eligible to receive a refund of IEEPA-imposed tariffs or duties collected on or after January 1, 2025, without filing an application or protest. CBP is directed to calculate and pay those refunds using available records.
• If you are not the importer of record or are an individual consumer, no publicly available information in the bill explains direct effects for you.

Expenses#

No publicly available information on total costs, budgetary effects, or how refunds would be funded is included in the bill text or provided metadata.

Proponents' View#

No publicly available information in the bill text or provided metadata states proponents' arguments or stated reasons for the bill.

Opponents' View#

No publicly available information in the bill text or provided metadata states opponents' arguments or stated reasons against the bill.