The Supreme Court's recent February 20th decision invalidating IEEPA tariffs has necessarily set off a flurry of confusion and conjecture regarding the pathways and process for obtaining IEEPA tariff refunds. With over 2200+ lawsuits seeking refunds, and millions of entries processed weekly, all eyes are on when the Court, CBP, and the plaintiffs will agree on a refund process.
The U.S. Supreme Court has issued its long-anticipated decision invalidating tariffs imposed under the International Emergency Economic Powers Act (IEEPA). The ruling has significant implications for importers that paid IEEPA tariffs, including reciprocal and Russia-related assessments. While the decision provides important guidance, it does not automatically result in refunds. Importers must take affirmative steps to preserve and pursue recovery.
On February 20, 2026, President Trump signed an Executive Order revoking the tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”). He then issued a Proclamation imposing a 10% tariff on all imports (with limited exceptions) under Section 122 of the 1974 Trade Act.
The U.S. Supreme Court has just issued a decision invalidating the IEEPA tariffs. The decision is silent on the issue of refunds, however there is no express prohibition to obtain them.
The Supreme Court's recent February 20th decision invalidating IEEPA tariffs has necessarily set off a flurry of confusion and conjecture regarding the pathways and process for obtaining IEEPA tariff refunds. With over 2200+ lawsuits seeking refunds, and millions of entries processed weekly, all eyes are on when the Court, CBP, and the plaintiffs will agree on a refund process.
The U.S. Supreme Court has issued its long-anticipated decision invalidating tariffs imposed under the International Emergency Economic Powers Act (IEEPA). The ruling has significant implications for importers that paid IEEPA tariffs, including reciprocal and Russia-related assessments. While the decision provides important guidance, it does not automatically result in refunds. Importers must take affirmative steps to preserve and pursue recovery.
On February 20, 2026, President Trump signed an Executive Order revoking the tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”). He then issued a Proclamation imposing a 10% tariff on all imports (with limited exceptions) under Section 122 of the 1974 Trade Act.
In March 2025, Section 232 tariffs were extended to certain steel and aluminum derivative articles, with duties assessed based on the “content” of such metal. However, U.S. Customs and Border Protection (“CBP”) has never defined the term “content,” nor has the agency clarified whether Section 232 duties should apply only to the value of the underlying steel or aluminum or instead to the full entered value of the derivative article.
On November 5, 2025, the U.S. Supreme Court heard oral arguments in a consolidation of actions challenging tariffs imposed pursuant to the International Emergency Economic Powers Act (IEEPA). These actions cover tariffs, such as:
IEEPA China Fentanyl
IEEPA Mexico
IEEPA Canada
IEEPA Universal/Reciprocal
At this time, importers should urgently consider filing their own court actions to challenge IEEPA tariffs to avoid having to file transactional refund requests, and secure comparable treatment as the lead litigants in this case.
On November 5, 2025, the United States Supreme Court (SCOTUS or Court) heard oral argument on the validity of the International Emergency Economic Powers Act (IEEPA) tariffs. The Court, including conservative Justices, appeared skeptical of and hard pressed the Government on their claim that President Trump had authority to impose global tariffs under the IEEPA. SCOTUS is likely to invalidate the tariffs upholding lower courts’ decisions in Learning Resources v. Donald J. Trump, U.S. 24-1287 and Donald J. Trump v. V.O.S. Selections, U.S. 25-250. While we await the decision later this year or in early 2026, one thing is clear – it is absolutely critical that importers start planning a refund strategy now to ensure that refunds are received if/when IEEPA tariffs are invalidated by SCOTUS.
On September 24, 2025 the Department of Commerce announced the commencement of a Section 232 investigation and a request for public comments regarding the importation of Personal Protective Equipment, Medical Consumables, and Medical Equipment, Including Devices. This announcement follows an investigation, initiated on September 2, 2025 concerning the effects on national security of imports of personal protective equipment (PPE).
On September 25, 2025, President Trump announced via TruthSocial the forthcoming imposition of three new tariffs covering pharmaceuticals, kitchen cabinets, and heavy trucks. These measures will take effect on October 1, 2025, and represent an expansion in the administration's increasingly extensive list of proposed tariff modifications.
On September 25, 2025, the U.S. Court of Appeals for the Federal Circuit upheld the United States Trade Representative’s (USTR) authority to impose tariffs on Chinese-origin goods included in Lists 3 and 4A under Section 301of the Trade Act of 1974. The Court’s ruling in HMTX Industries LLC v. United States (No. 23-1891) rejected arguments from U.S. importers that the tariffs exceeded USTR’s statutory authority or failed to comply with the Administrative Procedure Act (APA). The importers are expected to seek review by the U.S. Supreme Court in the coming days or weeks.
In a judgment issued this afternoon, the U.S. Court of Appeals for the Federal Circuit (CAFC) ruled that most of President Donald Trump's global tariffs are illegal as they exceed the authority granted under the International Emergency Economic Powers Act (IEEPA). The full text of the CAFC's opinion is available here.
The U.S. Court of International Trade ("CIT") issued an opinion today that the International Emergency Economic Powers Act ("IEEPA") does not authorize any of the emergency tariffs enacted by President Trump. The decision renders the tariffs invalid and contrary to law.
On April 2, 2025, President Trump signed an executive order announcing the imposition of a blanket 10% tariff on imported products from all countries. Additionally, Annex I to the executive order sets forth separate increased country-specific reciprocal tariff rates for countries that are considered “worst offenders” and are the largest contributors to the U.S. trade deficit. Countries that are subject to a reciprocal tariff shall not also be subject to the blanket 10% tariff. The U.S. will impose reciprocal tariffs on products originating from those countries at roughly half the rate those countries impose on U.S. products. USMCA-compliant goods from Canada and Mexico are exempt from both the blanket 10% tariffs and the country-specific reciprocal tariffs.
As we reported last week, on March 19, 2025, U.S. Customs and Border Protection (CBP) issued guidance regarding the additional 10% tariff on Canadian energy and energy resources applicable as of March 4, 2025, except for USMCA-eligible products as of March 7, 2025. The March 19 guidance included a spreadsheet listing products/HTS codes falling under the scope of energy and energy resources.
As we previously reported, President Trump introduced an additional 25% tariff on products of Canada and Mexico effective March 4, 2025 (with an exception of USMCA-eligible products exempted as of March 7, 2025). For Canadian energy and energy resources, the additional tariff rate is 10% (likewise with the exception of USMCA-eligible products).
On March 11, 2025, CBP released after-hours updated guidance announcing start dates of steel and aluminum derivative products outside of Chapters 73 and 76. CBP announced that the 25% Section 232 tariffs on new steel and aluminum derivative products that fall outside of Chapters 73 and 76 take effect at 12:01 a.m. Eastern Daylight Time on March 12, 2025. CBP confirmed that the 25% tariff on such derivative products is based upon the value of steel or aluminum content.
On March 11, 2025, President Trump announced a series of new tariff actions targeting various products of Canada.
On February 25, 2025, the United States Trade Representative (USTR) issued a request for comments to assist in reviewing and identifying non-reciprocal trade practices. This request asks the public to identify other countries’ policies and practices that may affect American global competitiveness. Specifically, the USTR seeks information about countries covering 88% of the goods trade with the United States. Public comments to the USTR are due March 11, 2025, however, the USTR welcomes comments after that period.
