The Complete Guide to IEEPA Tariff Refunds in 2026

The U.S. Supreme Court ruled that IEEPA tariffs are unlawful, but refunds are not automatic. Over 330,000 importers paid approximately $166 billion in duties the government had no legal authority to collect. As of March 2026, there is no established refund process — CBP is actively blocking administrative pathways, and the Court of International Trade has paused its own refund order while it works out logistics. Importers who want their money back need to file formal claims through specific legal channels, and deadlines are already running. This guide explains exactly what happened, what your options are, and what to do right now.

What Happened? The Supreme Court Ruling Explained

On February 20, 2026, the U.S. Supreme Court issued a 6–3 decision in Learning Resources, Inc. v. Trump (consolidated with Trump v. V.O.S. Selections, Inc.) that struck down President Trump's tariffs imposed under the International Emergency Economic Powers Act (IEEPA).

The core of the ruling was straightforward: IEEPA gives the president power to "regulate" international economic transactions in a national emergency, but regulating imports is not the same as taxing them. Tariffs are taxes, and the power to tax belongs to Congress, not the president.

Three justices in the majority — Chief Justice Roberts, Justice Gorsuch, and Justice Barrett — relied on the major questions doctrine, which holds that a president needs clear, explicit congressional authorization before taking actions with enormous economic consequences. The other three — Justices Kagan, Sotomayor, and Jackson — reached the same conclusion more simply: IEEPA's plain text just does not grant tariff authority.

The ruling stopped new IEEPA tariff collections immediately. But here is where things got complicated: the majority opinion said nothing about what happens to the billions in tariffs already collected.

Why Aren't Refunds Automatic?

This is the single most important thing importers need to understand: there is no refund process.

No agency is standing by to write you a check. No portal exists to submit your claim. CBP has not created a procedure, and the Court of International Trade is still figuring out the mechanics.

In fact, the government is actively working to delay and deny refunds. Here is what has happened since the ruling:

• CBP is rejecting administrative filings. According to reporting by the Financial Times, CBP is rejecting Post-Summary Correction (PSC) submissions and suspending protest filings — the two main administrative tools importers use to recover overpaid duties. The administrative pathway has effectively been shut down.
• The CIT ordered refunds — then paused its own order. On March 4, 2026, Judge Richard Eaton of the CIT issued a sweeping order in Atmus Filtration, Inc. v. United States directing CBP to liquidate all unliquidated entries without IEEPA duties and reliquidate entries where liquidation is not yet final. The judge declared that "all importers of record" are entitled to the benefit of the Supreme Court's decision. But on March 6, 2026, Judge Eaton paused that order after CBP filed a declaration stating it cannot comply.
• The government plans to appeal. The administration has signaled it will challenge the CIT's order at the Federal Circuit. Treasury Secretary Scott Bessent has publicly suggested repayments could take weeks, months, or even years.

What Are the Three Pathways to Get Your IEEPA Tariff Refund?

There is no single filing that gets your money back. The right approach depends on the status of your customs entries, and most businesses need to pursue multiple pathways simultaneously. Here is how each one works.

Pathway 1: Post-Summary Correction (PSC)

Pathway 2: CBP Protest (Form 19)

Pathway 3: Court of International Trade (CIT) Litigation

Who Qualifies for an IEEPA Tariff Refund?

If your company was the importer of record on entries subject to IEEPA tariffs collected between February 4, 2025 and February 24, 2026 (when collections stopped following the ruling), you likely qualify.

Qualifying factors include:

• You paid IEEPA duties. Check your CBP Form 7501 (Entry Summary) or your ACE reports. The IEEPA tariff codes fall under HTS headings 9903.01.XX and 9903.02.XX.
• You are the importer of record (IOR). Under 19 C.F.R. § 24.36, refunds go to the IOR — the company that officially imported the goods and paid the tariffs.
• Your entries are still within filing windows. Unliquidated entries are eligible for PSCs. Entries liquidated within the past 180 days are eligible for protests. All entries are eligible for CIT filing.

What Are the Key Deadlines?

Every week that passes narrows the pool of entries eligible for the fastest recovery paths. The earliest IEEPA entries (from February 2025) have PSC windows that are already closed or closing. Entries from spring and summer 2025 are approaching their deadlines now. If you have not reviewed your entry data, the time to do it is today.

How Much Could You Recover?

Your recovery depends on two things: how much you paid in IEEPA duties, and how you pursue the claim. On a $2,000,000 claim:

• Do Nothing: $0 kept. You forfeit your entire claim.
• Sell to a Claims Trader: ~$800,000 kept. You permanently sell at 40¢ on the dollar, giving up $1.2 million.
• Hourly Billing Firm: $0–$1,600,000 kept. You pay $1,000–$1,500/hr whether you win or lose.
• Contingency Firm: ~$1,600,000 kept. You pay nothing unless you win, and our sliding-scale structure means you keep up to 92% of your recovery.

What Should You Do Right Now?

Here is a concrete action plan, in order of priority:

1. Step 1: Review your entry data. Pull your CBP entry summaries (Form 7501s) or run an ACE report. Filter for HTS codes under 9903.01.XX and 9903.02.XX to identify IEEPA-affected entries.
2. Step 2: Set up your ACE account. If you do not already have an Automated Commercial Environment (ACE) account, apply now. Register for Electronic Automated Clearing House (ACH) refunds.
3. Step 3: Protect your filing deadlines. Identify entries approaching the 300-day PSC window or the 180-day protest window. Do not assume these deadlines will be extended.
4. Step 4: Get a professional assessment. An experienced trade attorney can analyze your full entry data, estimate your refund, and recommend which pathways to pursue. Get a free assessment →
5. Step 5: File protective claims. For most importers, this means pursuing multiple pathways simultaneously: PSCs for open entries, protests for liquidated entries, and a CIT complaint to preserve your rights.

The Bottom Line

The Supreme Court has spoken: IEEPA tariffs were unlawful. But the path from "the tariffs were illegal" to "money in your account" is anything but automatic. CBP is blocking administrative filings. The CIT's refund order has been paused. The government is appealing. And filing deadlines are passing every day.

The importers who act now — who file protective claims, preserve their deadlines, and get their cases on record — will be in the strongest position when this resolves. Those who wait risk losing their claims entirely, not because they do not have a case, but because they ran out the clock.

Early action protects your claim. Waiting costs you options.