RELIEF Act

HR 7615, the RELIEF Act, requires the U.S. Customs and Border Protection Commissioner to refund all tariffs collected under emergency economic powers laws (specifically the International Emergency Economic Powers Act) for imports entered on or after January 1, 2025. It mandates these refunds be processed automatically within 90 days of the bill's enactment, without importers needing to file applications or protests. The refund applies to all importers of record for goods subject to these tariffs, covering entries including withdrawals from warehouses for consumption. This directly affects businesses importing goods subject to those specific tariffs by returning funds collected under the emergency authority.