H.R. 7615, the RELIEF Act, requires U.S. Customs and Border Protection to refund all tariffs and duties collected since January 1, 2025, under the International Emergency Economic Powers Act. The bill affects importers and small business owners who paid these tariffs on goods entering the United States during this period. Within 90 days of the bill's enactment, the government must automatically process these refunds without requiring importers to file applications or protests—the agency will use existing information to identify and pay affected parties. The legislation essentially reverses tariff collections from the past several months and directs them back to importers of record, with no explicit new funding mechanism mentioned since it involves redistributing already-collected revenue.
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