H.R. 7615 — RELIEF Act

This section requires the Commissioner of U.S. Customs and Border Protection, not later than 90 days after enactment and notwithstanding 19 U.S.C. 1514 (which makes Customs decisions on entries final unless protested) or any other law, to liquidate or reliquidate all entries—and refund all associated amounts collected on or after January 1, 2025, as tariffs or duties imposed under the International Emergency Economic Powers Act (IEEPA, 50 U.S.C. 1701 et seq.)—to the importer of record. The Commissioner must do so without requiring any application or protest from importers and using all available information to calculate and disburse refunds. For these purposes, the term "entry" includes a withdrawal from warehouse for consumption.