supreme court

In the wake of the recent Supreme Court ruling that the Trump IEEPA tariffs are unlawful, importers face a clear reality: the duty landscape will remain active, litigated, and evolving. As duties continue to be assessed, challenged, and recalculated, importers must be proactive in protecting their refund rights.

Filing Suit at the CIT for IEEPA Tariffs

Because the Supreme Court has upheld the Federal Circuit’s decision, the case is remanded to the Court of International Trade (CIT).  This remand was initially to determine whether it can issue a nationwide injunction to prevent the collection of future IEEPA tariffs, but this has been rendered moot as there is now a CBP CSMS message terminating the collection of the IEEPA tariffs. The secondary issue is whether and how, refunds will be paid.

The President has made it clear that the United States intends to fight the refund process. We are confident that importers who have filed suit in the CIT will be eligible to receive refunds for the IEEPA Tariffs they paid. However, the CIT will need to provide specific instructions for obtaining an order issuing refunds. It is far less clear whether, and how, refunds will be issued for those that do not go to Court.

We encourage all importers impacted by the IEEPA tariffs to file a court challenge in the CIT. We believe that doing so preserves the right to receive refunds for IEEPA tariffs paid without having to pursue a long additional post-decision process.

Legal Challenge to Section 122

On February 20, 2026, President Trump announced he would replace the IEEPA tariffs with a tariff based […]