This bill addresses the Supreme Court's ruling that duties imposed under the International Emergency Economic Powers Act (IEEPA) were unlawful. It establishes a clear mandate for the U.S. Customs and Border Protection (CBP) to refund these unlawfully collected duties, emphasizing the need for swift action. Specifically, the legislation requires the CBP Commissioner to automatically refund, with interest , all duties imposed under IEEPA for covered articles within 30 days of the bill's enactment. For entries already liquidated, the Commissioner must reliquidate them to reflect the absence of IEEPA duties. A crucial provision states that importers are not required to make an explicit request or submit documentation to receive these refunds, aiming to streamline the process. Furthermore, the bill directs the Commissioner to prioritize the payment of refunds to small business concerns . It also expresses the sense of Congress that larger businesses, which may have passed on these costs to consumers, should in turn pass on the refunds to their customers, including small businesses and families impacted by the original duties.