This legislation requires the Commissioner of U.S. Customs and Border Protection to refund specific tariffs. It mandates the liquidation or reliquidation of all entries where amounts were collected as a tariff or duty under the International Emergency Economic Powers Act (IEEPA) on or after January 1, 2025 . The Commissioner must take necessary steps to refund these amounts to the importer of record within 90 days of the bill's enactment. Importantly, importers are not required to file an application or protest to receive these refunds; instead, the Commissioner will use existing information to calculate and disburse the owed amounts automatically.