CBP Developing New ACE Refund Tool, USTR Opens Section 301 Investigations Against 16 Economies, New Bill Would Tighten Importer of Record Requirements
Court Orders CBP to Refund IEEPA Tariffs — Automatic Process Coming, But Not Yet
On March 4, Judge Richard Eaton of the Court of International Trade issued an order in Atmus Filtration, Inc. v. United States directing CBP to liquidate all unliquidated entries without IEEPA duties and reliquidate entries that are liquidated but not yet final. The order follows the Supreme Court's February 20 ruling that IEEPA tariffs were unlawful.
Who this applies to: All importers whose entries were subject to IEEPA tariffs, not just those who filed lawsuits. Judge Eaton made the order universal in scope, reasoning that requiring 330,000 importers to individually come to court for duties that were "unlawful from the first moment they were imposed" makes no sense.
What happens by entry type:
Unliquidated entries: CBP must liquidate without applying IEEPA duties
Liquidated but not final entries (within the 180-day protest window): file protests now to secure reliquidation without IEEPA duties
Finally liquidated entries: not addressed by the current order. Refund path, if any, depends on further court or agency action
CBP asked for more time before issuing refunds: On March 6, CBP told the court its systems can't handle the volume. Over 53 million entries. $166 billion collected. The agency proposed a new consolidated ACE declaration process and said it could be ready in approximately 45 days, putting the earliest start date around April 20. Judge Eaton suspended the immediate compliance requirement but the underlying order stands. A CBP status report is due today, March 12. For context, refunds typically work through the Post summary correction path for unliquidated entries, which requires a broker to fix the entry and CBP to manually process the refund. That process does not work with the scope of entries that need to be refunded per CBP.
What importers should do now:
File protests immediately for any liquidated entries within the 180-day window, requesting refunds plus interest
Set up an ACE portal account if you don't have one
Register for electronic ACH refunds (required to receive payments)
Download entry records from ACE and identify which bucket each entry falls into
Gather and retain all entry packets, CF-7501s, and proof of payment going back to April 5, 2025
AUDIT YOUR IEEPA ENTRIES
Expected appeal: The government has 60 days to appeal to the Federal Circuit and may seek a stay. The Supreme Court's decision becomes final March 17. The government has confirmed it will pay interest on any refunds it is ultimately required to provide.
USTR Initiates Section 301 Investigations Against 16 Economies for Industrial Excess Capacity
Today USTR Ambassador Jamieson Greer announced the initiation of Section 301 investigations against sixteen economies for structural excess capacity and production in manufacturing. The economies: China, the EU, Singapore, Switzerland, Norway, Indonesia, Malaysia, Cambodia, Thailand, Korea, Vietnam, Taiwan, Bangladesh, Mexico, Japan, and India.
The theory of the case: These economies produce more manufactured goods than domestic demand can absorb, sustain that capacity through government intervention rather than market signals, and export the surplus here. China's global goods surplus exceeded $1.2 trillion in 2025. Vietnam's bilateral surplus with the U.S. hit $178 billion. Mexico's hit $197 billion.
Sectors covered: Aluminum, automobiles, batteries, chemicals, electronics, semiconductors, solar modules, steel, ships, and more. If your clients source from these countries in these categories, this is relevant to their cost modeling now.
Key dates:
March 17: Comment docket opens at comments.ustr.gov
April 15: Written comments due (docket USTR-2026-0067); hearing appearance requests due (docket USTR-2026-0068)
May 5 to 8: Public hearings at the U.S. International Trade Commission in Washington
Section 301 investigations have teeth. The last major round produced the China tariffs still in effect today. This investigation is wider in scope than anything we have seen before.
New Legislation Would Restrict Who Qualifies as Importer of Record
Senator Bill Cassidy and Congressman Jodey Arrington introduced the Securing Accountability in Foreign Entries Act on March 9. If passed, it rewrites one of the most basic assumptions in U.S. customs: that a foreign entity can freely serve as importer of record.
Who qualifies as an Importer of Record under the bill:
A U.S. citizen or lawful permanent resident
An entity with a physical U.S. location and at least one full-time U.S. citizen or LPR employee
A foreign affiliate of a U.S. entity that has been operating for at least 3 years, employs at least 1,500 people in the U.S., has at least $1 million in annual U.S. receipts, and accepts joint and several liability for all duties and penalties
Shared office space, registered agent addresses, and virtual offices do not qualify. Foreign entities without a qualifying U.S. subsidiary are locked out entirely.
New IOR scrutiny: CBP must verify that importers of record meet the new requirements using its own investigative tools. The bill explicitly prohibits CBP from relying on customs brokers or sureties to confirm eligibility. An individual cannot serve as IOR for more than one entity.
New payment requirements: Duties must be paid via electronic transfer from a verified U.S. bank account held in the IOR's legal name. Before the first entry, the IOR must submit account and routing numbers plus a bank attestation confirming AML identity verification. CBP cannot accept payment from any other account or person.
One-year delayed effective date gives the industry time to adjust. Clients who rely on foreign entities as IOR should be planning now.
Minimum Continuous Bond Could Increase to $100,000
The SAFE Act would also raise the minimum continuous import bond from $50,000 to $100,000 for all importers of record. New bonds would be subject to the higher minimum 60 days after enactment. Existing bonds would need to meet the new threshold at renewal, with a 360-day runway.
This is not just a number change. Higher bond minimums mean sureties will scrutinize importer financials more closely before issuing. Importers who currently hold a $50,000 bond and want to renew at $100,000 should expect underwriting to get more rigorous. Depending on your financial profile, your surety may require collateral or a letter of credit to back the bond.
If you have clients running thin on working capital or operating with minimal U.S. financial history, now is the time to get ahead of this. A surprise collateral call at renewal is not a conversation you want to have mid-shipment.
The bill also prohibits customs brokers from using their own bond for entry unless they are acting as the IOR. That closes a common workaround that has let some importers avoid the bonding requirement altogether.
Need help securing tariff refunds? Importal is the first AI-native licensed customs brokerage. We file protests and manage your IEEPA refund recovery on a flat per-entry basis. No percentage cuts. No ambiguity on what you owe us.
Our platform tracks every CSMS message, Federal Register notice, and court order so you know exactly where your entries stand and what action is required.
Talk to a licensed broker today and see how we can automate your refund process: Book a call with one of our customs experts
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