The refund opportunity
When the Supreme Court struck down IEEPA tariffs on February 20, 2026, it created a potential refund opportunity for every importer who paid duties under that authority. With an estimated $133 billion in IEEPA duties collected during the period these tariffs were in effect, the stakes are enormous.
However, claiming a refund is not automatic. Importers need to take specific steps to protect their rights, and the process remains uncertain as courts and regulators work through the legal aftermath.
Who qualifies for a refund?
Any importer who paid duties specifically assessed under IEEPA authority may potentially qualify. This includes the reciprocal tariffs applied to goods from multiple countries and the fentanyl-related tariffs on Chinese, Mexican, and Canadian goods.
You do not qualify for refunds on duties that remain in effect under other authorities such as MFN rates, Section 232, Section 301, or Section 122.
Step 1: calculate your IEEPA exposure
Work with your customs broker to review every import entry filed during the IEEPA tariff period. Identify which entries included IEEPA-specific duty assessments. Calculate the total dollar amount of IEEPA duties paid. Document each entry with entry number, date, HTS codes, and duty amounts.
Step 2: file protective claims
Even though no formal refund process has been established, filing protective claims preserves your legal rights. There are two main approaches.
Protest under 19 USC 1514 allows you to challenge CBP duty assessments within 180 days of liquidation. This is the standard administrative remedy for duty disputes.
Litigation through the Court of International Trade is the path major carriers like FedEx and UPS have taken, filing lawsuits to preserve refund rights on behalf of themselves and their customers. Individual importers or groups of importers can also file independently.
Step 3: monitor developments
The refund landscape is evolving rapidly. CBP has not yet issued formal guidance on a refund process. Congress may intervene with legislation addressing refunds. The Court of International Trade will likely set precedents through early cases. The administration may attempt to invoke alternative legal authorities.
Stay in close contact with your customs broker and trade counsel for updates.
Step 4: document everything
Maintain detailed records of all import entries, duty payments, protests filed, and correspondence with CBP. Keep copies of all entry summaries (CBP Form 7501), commercial invoices, and payment receipts. This documentation will be essential regardless of which refund mechanism ultimately becomes available.
Common questions
Will refunds be automatic? Almost certainly not. Importers will need to affirmatively claim refunds through either administrative or legal processes.
Is there a deadline to file? Yes. Customs protests must be filed within 180 days of liquidation. Litigation deadlines vary. Act promptly to preserve your rights.
Can my customs broker file on my behalf? Yes. Most customs brokers can file protests and many are already doing so proactively for their clients.
Let ASR protect your refund rights
Our customs clearance team is actively reviewing client entries for IEEPA exposure and filing protective claims. If you imported goods during the IEEPA tariff period, contact us immediately at shipping@asrwe.com or +1 786 373 3003 for a complimentary exposure assessment.
