We have received a significant number of inquiries regarding what steps an importer should take to proactively protect their rights to potential refunds in the event the Supreme Court rules in favor of the challenges to the IEEPA Fentanyl Tariffs, the Canada and Mexico IEEPA Tariffs, and the Reciprocal Tariffs litigation. To assist importers in preparing, below is a summary of recommended actions to ensure all avenues for recovery remain preserved.

At this time, US Customs and Border Protection (CBP) is not accepting requests for extensions of liquidation on unliquidated entries related to the pending litigation.

If you have entries that have already liquidated and may be impacted by the outcome of the IEEPA, China, Canada, Mexico, and/or Reciprocal Tariffs cases, RIM logistics, ltd. can file a Protective Protest on your behalf. The purpose of a Protective Protest is to notify CBP of your company’s intent to seek a refund of duties paid under these tariff programs should the courts rule in favor of the Plaintiffs. There is no guarantee that CBP will accept the Protective Protest. In the event that the Protest is denied, you will need to file suit with the US Court of International Trade (“CIT”) to preserve the refund claims. Filing a CIT action requires the assistance of a qualified trade attorney.

RIM also emphasizes that even if the Plaintiffs prevail, the court may determine that refunds are only available to parties that have filed their own cases with the CIT, and may not extend refunds to all affected importers.

RIM encourages all importers to assess their individual circumstances and select the course of action that most appropriately aligns with their organization’s risk tolerance and business objectives.

To summarize, your options are as follows:

• File Protective Protests;
• File an action with the CIT;
• Or take a “wait-and-see” approach

IEEPA FENTANYL ENTRY TIMELINE:

• The China Fentanyl IEEPA went into place on February 4th, 2025. Entries made on or after February 4th, 2025, will likely begin liquidating after December 15th, 2025, based upon CBP’s normal 314-day liquidation cycle. Based on the December 15th, 2025, estimated date, the earliest Protest deadline is June 13th, 2026.

• The Mexico and Canada Fentanyl IEEPA tariffs were implemented on March 4th, 2025, and entries subject to those tariffs will therefore likely start to liquidate on or after January 12th, 2026. Based on the January 12th, 2026, estimated date, the earliest Protest deadline is July 11th, 2026.

• The Liberation Day tariffs were implemented on April 2nd, 2025, and entries subject to those tariffs will likely start to liquidate on or after February 10th, 2026. Based on the February 10th, 2026, estimated date, the earliest Protest deadline is August 9th, 2026.

• These dates reflect typical liquidation at 314 days post-entry and corresponding protest deadlines (180 days after liquidation). However, CBP can and has, in many instances, liquidated entries in a shorter time frame. Therefore, importers should monitor and confirm actual liquidation dates and file timely protests for each liquidated entry to preserve the refund right.

Key Action Steps:

• Monitor liquidation dates closely, which can be done independently through the ACE Portal
• File protests in a timely manner (must be filed within 180 days of the date of liquidation)
• Consider litigation at the Court of International Trade (CIT)
• Consult with trade counsel to tailor an approach based on your specific import profile and risk exposure

Please note that the case is being reviewed on an expedited schedule, meaning it is possible that the Supreme Court will issue a decision in December/January; but, it is still possible that the Supreme Court stays with its regular schedule and will issue a decision in May/June 2026.

RIM logistics, ltd. will continue to closely monitor this evolving situation and provide updates as necessary. Please reach out to your RIM representative if you have any further questions.