Alerts11.21.25
In Search of: IEEPA Tariff Refunds

Highlights
- The U.S. Supreme Court is expected to rule on the legality of the International Emergency Economic Powers Act (IEEPA) tariff actions in late 2025 or early 2026.
- Importers should begin to prepare for potential tariff refunds by tracking protest filing deadlines and by filing timely protests with U.S. Customs and Border Protection (CBP).
- The courts could also establish a special IEEPA refund process that may require certain filings or complaints in court.
As the U.S. Supreme Court reviews the lawsuits challenging President Donald Trump’s IEEPA fentanyl and reciprocal tariffs, U.S. importers should take steps now to preserve their legal right to recover IEEPA duties paid if the Supreme Court rules that the tariffs are invalid.
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