IEEPA tariff refunds are recoveries of excess customs duties that U.S. businesses paid on imports under tariffs imposed through the International Emergency Economic Powers Act. On February 20, 2026, the Supreme Court ruled these tariffs were unlawful, entitling importers to recover what they overpaid. Recovery requires formal action through CBP protests, Court of International Trade litigation, or pre-liquidation corrections.
What Are IEEPA Tariffs?
The International Emergency Economic Powers Act (IEEPA) is a 1977 federal law that grants the President broad authority to regulate international commerce during national emergencies. Beginning in 2025, the Trump administration used IEEPA to impose sweeping tariffs on imports from multiple countries, including China, Mexico, and Canada.
These tariffs added 10% to 145% to the cost of imported goods, affecting over 301,000 importers who filed approximately 34 million customs entries. The total IEEPA duties collected exceeded $170 billion.
What Did the Supreme Court Rule?
On February 20, 2026, the Supreme Court ruled in a landmark decision that the President exceeded his authority under IEEPA by imposing tariffs without Congressional approval. The Court held that IEEPA grants emergency economic powers, but the power to set tariffs belongs exclusively to Congress under the Constitution.
The ruling means the IEEPA tariffs were unlawful from the start, and businesses that paid them are entitled to refunds. However, the ruling did not create an automatic refund mechanism. Importers must take affirmative steps to recover their money.
Who Qualifies for an IEEPA Tariff Refund?
You may qualify for an IEEPA tariff refund if your business:
- Imported goods into the United States between April 2025 and February 2026
- Paid customs duties that included IEEPA tariff charges
- Was the importer of record on the customs entry
Both direct importers and downstream buyers may have recovery options, though the legal pathways differ. The importer of record has the clearest path to recovery through CBP and the courts.
How Much Can You Recover?
Your potential recovery equals the total IEEPA tariff duties you paid. This is separate from any other customs duties (like Section 301 tariffs on China) that remain in effect.
To estimate your exposure, review your customs documentation for entries that included IEEPA duty codes. Many importers are discovering refund opportunities in the hundreds of thousands to millions of dollars.
Three Pathways to Recovery
1. Pre-Liquidation Corrections (PSC)
If your customs entries have not yet been "liquidated" (officially finalized) by CBP, you may be able to file a Post Summary Correction to remove the IEEPA duties before final assessment. This is the fastest path to recovery when available.
Status: CBP is currently rejecting most PSC submissions for IEEPA duties, pushing importers toward other options.
2. CBP Protests
For entries that have been liquidated, you can file a formal protest with CBP within 180 days of liquidation. This administrative process challenges the duty assessment and requests a refund.
Status: CBP is suspending protest processing for IEEPA refunds. Filing a protest still preserves your rights and creates a record while the legal process unfolds.
Critical deadline: The 180-day window is absolute. Missing it can permanently eliminate your right to recover.
3. Court of International Trade (CIT) Litigation
The CIT is the federal court with jurisdiction over customs disputes. Filing a case in the CIT preserves your claim and positions you for recovery once the government's appeals are resolved.
Status: The CIT ordered refunds on March 4, 2026. The government is expected to appeal. Importers with cases on file are best positioned regardless of how appeals resolve.
Why Isn't the Government Just Issuing Refunds?
Despite the Supreme Court ruling and the CIT order, the federal government is actively fighting to retain the tariff revenue. CBP is rejecting administrative refund attempts, and the administration has signaled it will appeal through every available court.
Treasury Secretary Scott Bessent has publicly stated that refunds could take "weeks, months, or even years" and expressed doubt that importers would ever see the money. This adversarial posture makes formal legal protection essential.
Timeline: What to Expect
| Phase | Expected Timeline |
|---|---|
| File protective claim | Immediately |
| Government appeal to Federal Circuit | 2026 |
| Potential Supreme Court review | 2027 |
| Refunds processed (estimated) | 2027-2028 |
The President has predicted "two to five years of litigation." Importers who file now preserve their rights throughout this process.
Costs: Contingency vs. Hourly Billing
You have two main options for legal representation:
Hourly Billing
International trade attorneys at major firms bill $1,000 to $1,500 per hour. Over months or years of litigation, this can consume hundreds of thousands of dollars in fees, regardless of whether you ultimately recover anything.
Contingency
A contingency firm charges no upfront fees and only gets paid if you recover. This eliminates your financial risk and aligns your attorney's incentives with your outcome. Tariff Refund Solutions works on contingency with a sliding-scale fee structure that lets you keep up to 92% of your recovery.
Frequently Asked Questions
Do I need to act now, or can I wait?
You should act now. The 180-day protest window is running on liquidated entries, and filing a CIT case early protects your claim regardless of how appeals unfold. Waiting creates risk with no upside.
What if my entries already liquidated more than 180 days ago?
You may still have options through CIT litigation, depending on the specific circumstances. A qualified attorney can evaluate whether any avenues remain.
Can I recover if I'm a downstream buyer, not the importer?
Downstream buyers may have recovery options, but the path is more complex. The clearest claims belong to the importer of record. Consult with an attorney to understand your specific situation.
What documents do I need?
Gather your customs entry summaries, duty payment records, and any correspondence with CBP. Your customs broker can help identify entries that included IEEPA duties.
Ready to Recover Your IEEPA Tariffs?
Schedule a free consultation to assess your refund eligibility and discuss recovery options. No upfront fees, no obligation.
Book Free Consultation