For the U.S. importing community, navigating the aftermath of tariff litigation is often as complex as the duties themselves. Following the Supreme Court ruling invalidating tariffs imposed under the International Emergency Economic Powers Act (IEEPA), importers have been eager to recover unlawfully collected duties.
However, a major procedural obstacle has emerged: U.S. Customs and Border Protection (CBP) maintains that it lacks statutory authority to reliquidate entries that have already reached final liquidation without a specific order from the U.S. Court of International Trade (CIT).
While Judge Richard Eaton has started issuing reliquidation orders for importers pursuing individual litigation—and CBP has rolled out Phase III of the Consolidated Administration and Processing of Entries (CAPE) refund module—this court-order prerequisite has effectively split the trade community into two tiers. Well-capitalized companies can absorb the legal expenses required to file suit at the CIT and secure refunds. In contrast, smaller importers are frequently priced out by court fees and legal representation.
To bridge this gap, nonprofit public-interest firm Liberty Justice Center—which represented lead plaintiff V.O.S. Selections in the benchmark IEEPA challenge—has launched Operation Refund Rescue.
What Is Operation Refund Rescue?
Operation Refund Rescue is a pro bono legal initiative designed to assist small, U.S.-based businesses in securing IEEPA tariff refunds on entries that have already finalized liquidation.
For qualifying businesses accepted into the program, the Liberty Justice Center will:
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File a complaint at the Court of International Trade on behalf of the company.
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Absorb all associated filing fees and litigation costs.
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Pursue an individual reliquidation court order.
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Guide the importer through the final administrative refund process via CAPE.
Because of the hands-on legal resources required for each filing, the program has initially capped participation at 100 cases.
Eligibility Criteria
To qualify for consideration under this initiative, an applicant must meet the following criteria:
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Entity Status: Must be a U.S.-based small business.
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Importer of Record (IOR): Must have served as the official Importer of Record for the relevant shipments.
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Entry Status: Entries subject to IEEPA tariffs must be finally liquidated.
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Prior Litigation: The importer must not have already filed a CIT complaint covering those specific entries.
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Recordkeeping: The importer must be able to provide standard entry summaries, proof of duty payment, and liquidation notices.
The Broader Trade Landscape: Why This Matters
As Liberty Justice Center CEO Sara Albrecht noted in the announcement, relief should not be contingent on an importer’s capacity to finance federal litigation. The firm has also issued a call to action to the broader customs and international trade bar, urging private firms that benefited from the surge in tariff litigation to dedicate pro bono resources to assist smaller enterprises left in limbo.
With early enrollment filling rapidly, small importers carrying finally liquidated IEEPA entries should promptly assess their entry records, review liquidation dates, and determine whether filing an action—either independently, through counsel, or via available legal assistance programs—is necessary to protect their recovery rights before applicable statutory deadlines expire.
