Generally, no refund path exists. Unlike IEEPA and Section 122, courts have repeatedly upheld Section 232. The realistic recovery routes are narrow: granted exclusions, classification and valuation errors, and one pending court case about how CBP values fabricated metal products.
Why Section 232 is different
Section 232 authorizes tariffs on national security grounds after a Commerce Department investigation, and the courts have given the executive wide latitude under it. The Federal Circuit, the appeals court that handles trade cases, upheld the steel tariffs against two major challenges, and the Supreme Court declined to review either one. The IEEPA and Section 122 rulings did not disturb that. Importers paying the current 50 percent steel, aluminum, and copper duties, or the sectoral tariffs on autos, lumber, and certain semiconductors and pharmaceuticals, should not expect these programs to be struck down based on how courts have ruled so far.
The one live court fight: fabricated metal products
In January 2026, a fastener importer filed Express Fasteners v. United States at the Court of International Trade, arguing that CBP began assessing the 50 percent duty on the entire value of imported fasteners, including machining, overhead, and profit, when published guidance limited the duty to the value of the metal content. The suit seeks reliquidation and refunds of the overpaid portion and is pending as of this writing. If your company imports derivative steel, aluminum, or copper products, whether fasteners, hardware, or fabricated components, and duties were assessed on full entered value, that difference may be worth quantifying now.
One entry can carry several tariffs
Many entries that paid Section 232 also paid IEEPA duties, the Section 122 surcharge, or both, on the same goods. Those portions follow their own rules: the IEEPA share is refundable now, and the Section 122 share is worth preserving. An entry-level review separates them.
Free entry review. We separate what is refundable on your entries from what is not, including the derivative-valuation question for fabricated metal importers. Contingency basis, no upfront fees.
Start your entry reviewRelated: refund status for every tariff program. This page is general information, not legal advice.