The 180-Day Rule: 19 U.S.C. § 1514
Under 19 U.S.C. § 1514, an importer may file a protest with CBP within 180 days of the date of liquidation of an entry. This is a hard deadline — there is no extension, no waiver, and no equitable tolling. If you miss it, the duties become final regardless of the SCOTUS ruling.
The 180-day clock starts on the date of liquidation, not the date of entry, not the date of the Supreme Court decision, and not the date of the CIT refund order. Liquidation typically occurs 314 days after entry, but CBP has discretion to extend this period.
Decision Tree: Which Filing Path Do You Need?
CBP's new CAPE system (Consolidated Administration and Processing of Entries) may process your refund automatically via CSV upload through ACE. CAPE is under active development (March 2026) with phased rollout planned.
→ Prepare your entry data now. If CAPE is not yet available for your entries, proceed with the decision tree below.
→ YES: Check if within 180 days of liquidation date
→ NO: File Post-Summary Correction (PSC) via ACE ES-003
→ YES: File formal protest under 19 U.S.C. § 1514
→ NO: Deadline has passed. Consult a customs attorney for potential alternatives.
→ YES: Update your existing protest with the SCOTUS ruling citation
→ NO: File new protest citing Learning Resources, Inc. v. Trump
Path 1: Post-Summary Correction (PSC) for Unliquidated Entries
If your entries have not yet been liquidated, this is the fastest and simplest path to recovering IEEPA duties. A PSC electronically corrects your entry summary data in CBP's Automated Commercial Environment (ACE).
PSC Filing Requirements
- Filing method: Electronic via ACE, using entry type ES-003
- Who can file: Importer of record or their designated customs broker
- What to correct: Remove IEEPA duty line items (HTS 9903.01.xx) from entry summary
- Timeline: Must be filed before entry liquidation date
- Documentation: Reference the SCOTUS decision and CIT order as basis for correction
Path 2: Formal Protest for Liquidated Entries
For entries that have already been liquidated with IEEPA duties assessed, you must file a formal protest. This is a legal proceeding under 19 U.S.C. § 1514 and has strict requirements.
Protest Filing Requirements
- Form: CBP Form 19 (Protest and/or Notice of Intention to Sue)
- Deadline: 180 days from date of liquidation — no exceptions
- Who can file: Importer of record, surety, or authorized agent (customs broker or attorney)
- Legal basis: Cite Learning Resources, Inc. v. Trump, Supreme Court of the United States, decided February 20, 2026
- Scope: Must specify each entry number and the exact amount protested
- Further review: If CBP denies the protest, you have 180 days to commence action at the Court of International Trade under 28 U.S.C. § 1581(a)
Critical Liquidation Timeline for IEEPA Entries
Standard liquidation occurs approximately 314 days after entry. Based on the IEEPA tariff period (April 2, 2025 – February 24, 2026), here is the estimated liquidation and protest deadline window:
| Entry Date | Est. Liquidation | Protest Deadline | Status |
|---|---|---|---|
| Apr 2025 | Feb 2026 | Aug 2026 | May be liquidated — check ACE |
| May 2025 | Mar 2026 | Sep 2026 | Liquidating now |
| Jun–Aug 2025 | Apr–Jun 2026 | Oct–Dec 2026 | Likely unliquidated — use PSC |
| Sep–Dec 2025 | Jul–Oct 2026 | Jan–Apr 2027 | Unliquidated — use PSC |
| Jan–Feb 2026 | Nov 2026–Jan 2027 | May–Jul 2027 | Unliquidated — use PSC |
New Path: CBP CAPE System (March 2026)
In addition to the traditional PSC and formal protest paths, CBP is developing CAPE (Consolidated Administration and Processing of Entries) — a new ACE-based platform for bulk IEEPA refund processing. CAPE allows importers and brokers to upload CSV files listing affected entry summaries. The system automatically validates submissions, removes IEEPA Chapter 99 HTS numbers, recalculates duties with interest, and issues refunds electronically via ACH or CBP Form 4811.
CAPE Development Status (March 2026)
- Claim Portal: ~70% complete — CSV upload and submission interface
- Mass Processing: ~40% complete — automated removal of Chapter 99 HTS numbers
- Review & Liquidation: ~80% complete — duty recalculation and scheduling
- Refund Processing: ~60% complete — electronic disbursement via ACH
The CIT has paused the requirement for immediate refunds pending CAPE system readiness. However, the 180-day protest deadline under 19 U.S.C. § 1514 remains in effect. Do not rely on CAPE availability as a reason to delay filing a protest on liquidated entries approaching their deadline.
How IEEPA.co Helps with Deadline Management
The duty impact calculator identifies your IEEPA exposure by entry date, which directly maps to the liquidation timeline. For trade compliance teams managing hundreds or thousands of entries, the platform enables bulk analysis to prioritize which entries need immediate protest filing versus those still eligible for PSC correction.
- Identify total IEEPA duty exposure across all entry dates
- Segment entries by estimated liquidation status
- Prioritize high-value entries approaching protest deadlines
- Calculate the exact refundable amount per entry
Check Your Entry Deadlines
Enter your import data to determine your IEEPA duty exposure and the applicable filing path. Duty calculations run entirely client-side — no financial data leaves your browser.
Licensing inquiries: ieepa@syntheticceo.com