Implications of the Supreme Court’s IEEPA Tariff Decision for Importers

Last week, the Supreme Court of the United States struck down many of the tariffs imposed under the International Emergency Economic Powers Act (IEEPA) during the Trump administration. Since then, many importer clients have asked whether the government will refund the tariffs they previously paid and, if so, what the process will be?

Even before the Supreme Court’s decision, companies had begun filing lawsuits seeking refunds of the tariffs. Following the ruling, many more companies have joined these actions, and attorneys expect a significant wave of additional litigation. According to officials from U.S. Customs and Border Protection (CBP), more than 300,000 companies were subject to these tariffs through December 2025. In filings from one of the earlier lawsuits that eventually reached the Supreme Court, government lawyers assured lower courts that, if the government ultimately lost, affected companies would be made whole through refunds, including interest. However, recent statements from Donald Trump suggest that refunds have not even been discussed. Notably, the Supreme Court’s decision did not address the issue of refunds, leaving significant uncertainty.

The U.S. Department of the Treasury indicated that the question of refunds will be decided by lower courts. In response, lawyers representing importers have filed motions with appellate courts and the U.S. Court of International Trade (CIT) asking for orders requiring the government to promptly refund all tariffs collected under the invalidated measures.  On Wednesday, March 4, a federal trade court judge ordered the Trump administration to begin refunding tariffs that were invalidated by the Supreme Court. Based on the judge’s ruling, CBP has been ordered to stop collecting these tariffs and to liquidate entries without the tariff, which automatically triggers refunds for importers. A hearing has been set for today, March 6. The administration is expected to appeal the order to prevent it from taking effect immediately.

Should Importers Wait or File Suit?

The key question for companies that served as the importer of record is whether they should wait for a potential government refund process or begin litigation. One important factor is the two-year statute of limitations for refund claims at the CIT. This period begins when the tariffs were first published. The earliest IEEPA tariffs were the fentanyl-related duties issued in February 2025, which means that the clock is already running.

Importers should also consider the status of their entries:

• Entries not yet liquidated: According to Wednesday’s ruling, the CBP is to liquidate the entries without the tariff and refund the tariffs paid. Another option is for the importer to file Post Summary Corrections (PSCs) with U.S. Customs and Border Protection to remove the IEEPA tariffs. Until liquidation occurs, estimated duties are placeholders and can still be modified.
• Entries already liquidated: Importers may file a formal protest with CBP or pursue litigation at the U.S. Court of International Trade.

Next Steps

Many attorneys, customs brokers, and consulting firms are assisting companies in pursuing potential refunds. Fee arrangements vary widely, including flat fees, hourly billing, or contingency fees based on any recovered tariffs. The situation is fluid and changing on a regular basis. Because every situation is different, companies should evaluate their options carefully and it is best to discuss your situation with your customs attorney.