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.
Lower-court rulings uniformly rejected the legality of these tariffs, and public commentary reflects a broadly pessimistic outlook for the Government in the Supreme Court. See headlines below.
It is widely accepted that an opinion in this case will be issued soon (potentially within the next 2 months), which leaves many importers wondering how IEEPA refunds will be issued, and if there are ways to expedite the process.
Importers need to take affirmative steps now to secure potential duty refunds. The refund process (after the Supreme Court decision is rendered) could be complex and prolonged—possibly spanning years—given the volume of affected entries and the significant dollar amounts involved. After a favorable decision is rendered, importers may be left with filing for transactional requests for refunds through post summary corrections (for unliquidated customs entries) or administrative protests (for liquidated customs entries).
This can be avoided by filing a court action now and suspending that litigation under the lead cases pending the outcome. This will allow for refund resolution in similar fashion on a collective basis, without the need to make transactional requests for the refunds -- provided the actions are filed prior to the Supreme Court's decision.
Should you wish to receive further information about filing a protective lawsuit for your refunds, please contact the attorneys below.
We also invite you to join us for a webinar discussion on refund strategies and immediate actions companies should consider. We will outline the available courses of action and explain how our team can assist in protecting your rights.
Presenters:
Eric Rock, Attorney at Law, Rock Trade Law, email: erock@rocktradelaw.com
Serj Kiyasov, Attorney at Law, Rock Trade Law, email: skiyasov@rocktradelaw.com
Despite the deference the court usually grants the executive in such circumstances, its conservative and liberal justices seemed equally skeptical, albeit for different reasons.
- Bloomberg
“Trump's Tariffs May Not Please the Court. The government‘s claims in defense of the emergency border taxes don't stand ‘major questions' scrutiny.”
- WSJ Opinion
“Prediction markets put Trump tariff win at 24% following Supreme Court oral arguments. Kalshi and Polymarket odds drop after oral arguments signal potential judicial skepticism.”
- Fox Business