> Under customs law, importers generally have about 314 days after goods enter the country before a tariff payment is finalized, a process known as “liquidation.”
> If companies fail to challenge the duty and request a refund after the duty is finalized — or liquidated — they must file a formal protest and, in some cases, challenge the decision in the New York-based trade court to recover the funds.
https://www.politico.com/news/2026/03/06/cbp-tells-judge-it-...
> Under customs law, importers generally have about 314 days after goods enter the country before a tariff payment is finalized, a process known as “liquidation.”
> If companies fail to challenge the duty and request a refund after the duty is finalized — or liquidated — they must file a formal protest and, in some cases, challenge the decision in the New York-based trade court to recover the funds.