What does 'liquidation' mean for customs entries?
Quick answer
Liquidation is CBP's final determination of the duties, taxes, and fees owed on a customs entry. Once an entry is liquidated, the 180-day protest window starts. Unliquidated entries get the lowest Tariffi fee tier (10%), recently liquidated entries are 15%, and entries liquidated beyond 180 days require CIT filing at 25%.
Detailed Answer
Liquidation is one of the most important concepts in tariff refund recovery because it determines your filing window and fee tier.
What liquidation is:
When goods enter the United States, the importer (or broker) files an entry summary with estimated duties. CBP then reviews the entry and makes a final determination of the correct duties, taxes, and fees owed. This final determination is called "liquidation." It can take months or even years after the goods arrive.
Liquidation status affects your refund strategy:
| Status | What it means | Tariffi fee tier | Filing mechanism |
|---|---|---|---|
| Unliquidated | CBP has not yet finalized the duty amount | 10% | CAPE declaration (simplest) |
| Recently liquidated (within 180 days) | CBP finalized, but protest window is still open | 15% | Timely protest per 19 CFR § 174.12 |
| Liquidated 180+ days ago | Protest window has closed | 25% | Protective CIT filing |
Why unliquidated entries are cheapest:
Unliquidated entries are the simplest to process because CBP has not yet made a final determination. Filing a CAPE declaration on an unliquidated entry effectively tells CBP to apply the corrected rate when they do liquidate — it is proactive rather than reactive.
How to find your liquidation dates:
Your ES-003 entry-summary export includes liquidation dates for each entry. If an entry shows no liquidation date, it is still unliquidated. Tariffi's analysis engine categorizes every entry by liquidation status automatically.
The 180-day clock:
Per 19 CFR § 174.12, a protest must be filed within 180 days of the liquidation date. This clock runs regardless of whether you know about the liquidation. Tariffi monitors for entries approaching the 180-day mark and flags them for priority filing.
Bottom line: File sooner to capture more entries at lower fee tiers. Every day that passes, more entries cross liquidation thresholds.
Related Questions
What is the deadline for CAPE Phase 1?
CAPE Phase 1 does not have a single batch deadline. Each entry has its own 180-day protest window per 19 CFR § 174.12 starting from the liquidation date. Entries that have already passed this window may still qualify through a protective CIT filing. File sooner to capture more entries before their individual windows close.
How much does Tariffi charge?
Tariffi charges a contingency-only fee with three tiers: 10% on unliquidated entries, 15% on recently liquidated entries (within 180 days), and 25% on entries requiring CIT protective filing. No retainer, no advance fees, no deposits. If CBP denies your claim, you owe nothing on the denied portion.
Am I eligible for an IEEPA tariff refund?
You may be eligible if you are a U.S. importer of record who paid tariffs under the International Emergency Economic Powers Act on qualifying entries within the CAPE lookback window. Upload your ES-003 entry-summary CSV and Tariffi analyzes each entry's eligibility automatically — no commitment required to check.
How do I know if my entries are eligible?
Upload your ES-003 entry-summary CSV at tariffi.io/intake/start. Tariffi's analysis engine automatically cross-references each entry's HTS codes against the CAPE-eligible tariff schedule, checks liquidation status, identifies disqualifying factors, and shows you a per-entry breakdown of eligible amounts and applicable fee tiers.
Need help?
Upload your ES-003 to see how much you could recover, or talk to our team.