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Importers Alert: Supreme Court Tariff Ruling Opens Refund Door — but Deadlines Are Tight

A recent Supreme Court decision holding that the International Emergency Economic Powers Act (IEEPA) does not authorize tariffs has created a potential opportunity for importers to seek refunds of duties paid under those measures. But that opportunity comes with strict timing requirements and significant legal hurdles.

No Automatic Refunds — Action Is Required

The Court’s ruling invalidates the legal authority for the tariffs, but it does not automatically trigger refunds. Under U.S. customs law, importers generally must take affirmative steps to preserve refund rights. For most importers, that means filing a timely protest with U.S. Customs and Border Protection (CBP).

The Key Deadline: 180 Days After Liquidation

• The clock does not run from the Supreme Court decision.
• It runs entry-by-entry, based on when CBP liquidates the entry.
• Once the 180-day window closes, refund rights are often permanently barred.

Because liquidation often occurs months after importation, some entries may still be within the protest window — but others may already be closed. Importers should immediately identify:

• Which entries were subject to the challenged tariffs
• When those entries liquidated (or are expected to liquidate)
• Which entries are still within the 180-day protest period

Anticipated Challenges to Refund Claims

Even where protests are timely, refund claims are likely to be contested. The government is expected to raise several defenses, including:

If a protest was not filed within 180 days of liquidation, CBP will typically argue the claim is time-barred, regardless of the later court ruling.

• Certain claims must be pursued in the Court of International Trade
• Administrative remedies were not properly exhausted

• The importer passed the cost of the tariff downstream
• The importer did not ultimately bear the economic burden of the duty

• Which specific tariffs and time periods are covered
• Whether relief applies retroactively to already-liquidated entries

What Importers Should Do Now

• Review entry data to identify liquidation dates
• File protective protests for any entries still within the 180-day window
• Preserve documentation showing payment of duties
• Monitor litigation developments, as further court orders or agency guidance could affect refund mechanics

Bottom Line

The Supreme Court’s decision creates a real opportunity to seek refunds — but only for importers who act on time and navigate the procedural requirements carefully. The difference between recovery and forfeiture may come down to days on the calendar.

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