What does SHORT TITLE. of S 3905 do?

This bill is formally titled the Tariff Refund Act of 2026.

What does SENSE OF CONGRESS. of S 3905 do?

This section expresses the sense of Congress regarding refunds of duties collected under the International Emergency Economic Powers Act. Congress believes the Commissioner of U.S. Customs and Border Protection should refund duties deemed unlawful by the Supreme Court. The Commissioner should process these refunds quickly and without creating barriers for individuals and small businesses. Congress encourages importers, wholesalers, and larger businesses to pass these refunds on to their customers, including small businesses and families.

What does REFUND OF DUTIES IMPOSED UNDER INTERNATIONAL EMERGENCY ECONOMIC of S 3905 do?

This section mandates a refund of duties imposed under the International Emergency Economic Powers Act (IEEPA) to importers of covered articles. The Commissioner of U.S. Customs and Border Protection must issue these refunds with interest within 180 days of the Act's enactment. If an entry was liquidated before the Act's enactment, the Commissioner must reliquidate the entry to facilitate the refund. The Commissioner is directed to prioritize refunds to small business concerns to the extent practicable. The Small Business Administration and the Commissioner must coordinate to inform small businesses about the refund process and required documentation. The Commissioner must submit regular reports to relevant congressional committees detailing the number of refunds issued, the amount refunded, and an estimated timeline for completion. Guidance will be issued regarding how to address claims for drawback under section 313 of the Tariff Act of 1930 related to the refunded duties. The term 'covered article' refers to an article on which the President imposed duties under IEEPA.

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A bill to provide for the refund of duties imposed under the International Emergency Economic Powers Act. — S. 3905

Q: What does Preamble of S 3905 do?

This bill aims to provide for the refund of duties imposed under the International Emergency Economic Powers Act.

Tariff Refund Act of 2026

Last updated: 2/24/2026 · Introduced: 2/24/2026

Author: Ron Wyden (D-OR)

TL;DR (AI)

This bill mandates refunds of duties imposed under the International Emergency Economic Powers Act (IEEPA) to importers of 'covered articles,' with interest, within 180 days of enactment.
The bill directs the Commissioner of U.S. Customs and Border Protection to prioritize refunds to small businesses and coordinate with the Small Business Administration to ensure awareness and facilitate the refund process.
The Commissioner must regularly report to Congress on the status of these refunds, including the number issued and the total amount refunded.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 2 more.

4 sections

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