The Automotive Body Parts Association (ABPA) is continuing to monitor developments related to the refund of tariffs imposed under the International Emergency Economic Powers Act (IEEPA). Today, U.S. Customs and Border Protection (CBP) launched the next phase of its refund program, expanding eligibility for certain import entries as the agency continues implementing refunds ordered by the courts.
While the newest phase primarily affects importers with specific reconciliation-flagged entries, the broader takeaway is that CBP continues to make steady progress in processing tariff refunds for eligible importers. As additional phases are implemented, more companies may become eligible to recover previously paid duties.
For many ABPA members, the greatest opportunity remains the recovery of tariffs on eligible unliquidated or recently liquidated entries. Members that have imported collision repair parts subject to IEEPA tariffs should work closely with their customs brokers or trade advisors to determine whether they qualify under the current refund program.
The availability of refunds for older, fully liquidated entries remains uncertain. Although CBP has indicated it intends to address these entries in a future phase, ongoing litigation could ultimately determine whether those refunds are available.
What Members Should Do
The ABPA encourages members to:
- Contact your customs broker to determine whether any imported parts qualify under the current refund process.
- Verify that your ACE account and electronic payment information are current with CBP.
- Review historical imports that were subject to IEEPA tariffs and discuss with your trade advisor whether additional steps may be appropriate to preserve potential refund opportunities.
- Continue monitoring ABPA communications as the refund program expands and additional guidance becomes available.
The ABPA will continue to monitor both CBP’s implementation of the refund program and the related court proceedings and will keep members informed of developments that may affect their ability to recover previously paid tariffs.
For additional information on the refund program, visit CBP’s IEEPA Duty Refund webpage:
https://www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds
