Ari Hawkins & Doug Palmer, Trump Administration Races to Finalize Tariff Payments — and Hamstring Possible Refunds, Politico (Dec. 14, 2025):
The Trump administration is racing to deposit the money it’s raised from tariffs into the U.S. Treasury, a tactic that could make it harder for companies to get refunds for duties the Supreme Court may strike down in the coming months.
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Typically, CBP grants a 314-day window after goods enter the U.S. to “liquidate” the tariffs and send the money to the Treasury Department. Once that happens, importers can no longer challenge the tariff payment through routine customs corrections and must instead pursue a more complex formal protest process — and, if necessary, litigation — to recover duties.
Importers and trade attorneys say that in prior disputes, the customs agency often agreed to delay the date that tariff bills were sent to the Treasury on a case-by-case basis, especially as legal disputes played out. But tariff refunds on this scale have never been contemplated. “We’re in uncharted territory,” said Johnson.
