Protest, Lawsuit, or Wait? A Decision Guide for IEEPA Refunds

Which route applies to an entry depends mostly on one fact: where the entry stands in the liquidation cycle. This guide lays out the general routes. It is not advice on which to choose; that depends on your entries and should be decided with a licensed customs broker or attorney.

Route 1: CAPE

For unliquidated entries and entries within 80 days of liquidation, CAPE is the administrative route. It is free, and the importer or its filing broker can submit.

Route 2: protest

For entries past 80 days but within 180 days of liquidation, a protest under 19 U.S.C. 1514 keeps the entry from becoming final. Several brokers and law firms have told importers with liquidated entries to consider protests. How CBP will process protested IEEPA entries is still developing.

Route 3: court after a denied protest

If a protest is denied, a suit in the Court of International Trade is generally due within 180 days after CBP mails the denial (28 U.S.C. 2636(a)).

Route 4: the two-year lawsuit route

For finally liquidated entries, law firms describe a suit under 28 U.S.C. 1581(i) as the route that has produced court-ordered refunds. It must be filed within two years after the claim accrues (28 U.S.C. 2636(i)), and the start of that clock is disputed.

When waiting may make sense

• An entry type CBP has said it will address in future guidance, where no deadline is close
• An accepted CAPE refund within CBP's 60 to 90 day window

Waiting is risky when a protest or lawsuit deadline is close, because the government's appeal and the class certification request may not be decided in time.

What this means for importers

Sort your entries by status first. The deadline that matters is set by each entry, not by your company as a whole.

General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.