Agency Information Collection Activities; Court-Ordered Refunds Under the International Emergency Economic Powers Act Worksheet

This item concerns an Agency Information Collection Activity, not a new tariff rate by itself. The worksheet is a form or reporting requirement used to gather information for court-ordered refunds connected with the International Emergency Economic Powers Act (IEEPA). IEEPA is a federal authority that can support certain trade and economic measures during a declared national emergency; the refund process depends on the applicable court order and official instructions.

It typically affects importers of record, customs brokers, and other parties connected with entries on which an IEEPA-related amount may have been paid. It matters because a qualifying refund may require proof of payment, entry information, and documentation showing who is entitled to receive the funds. Eligibility, filing procedures, and the calculation of any refund are controlled by the relevant order and agency guidance, so an importer should not assume that every IEEPA-related entry qualifies.

What to check

• Identify the exact IEEPA measure, court order, and official agency notice that apply to the entries; do not rely only on a product description or tariff number.
• Compile entry summaries, payment records, importer-of-record details, customs bond information, and broker records for potentially affected entries.
• Check the worksheet instructions for required fields, supporting documents, submission method, and any claim or filing deadline stated by the agency.
• Confirm whether the importer of record, customs broker, consignee, or another party is authorized to submit or receive a refund under the applicable procedure.
• Ask a licensed customs broker or trade counsel to review classification, entry eligibility, refund calculations, and any unresolved court-order requirements.