Reliquidation

Reliquidation is CBP reopening an already-liquidated entry to recalculate the duties — used to correct errors or to apply a refund. CBP may voluntarily reliquidate within 90 days of the original liquidation, and it also reliquidates when a protest is granted or a court orders it. For example, after the Supreme Court struck down the IEEPA reciprocal tariffs on February 20, 2026, the refund of those wrongly collected duties flows through reliquidation of the affected entries. It matters because reliquidation is the mechanical step that actually puts refund money back into an importer's hands, including from the roughly $166B IEEPA refund pool.