If you’re a company who paid tariffs, you might be eligible for tariff refunds. But we won’t know for sure until the U.S. Customs and Border Protection (CBP) issues formal guidance before operational changes can be made.
In an unexpected twist, the Supreme Court didn’t give the Trump administration what it wanted. On February 20, 2026, SCOTUS ruled 6–3 that the International Emergency Economic Powers Act (IEEPA) does not authorize the president to impose tariffs. Learning Resources v Trump (SCOTUS case no. 24-1287). Naturally, he’s going to figure out ways to get around this ruling, but he will be limited in doing so.
What does this mean for Tariff Refunds?
Unless Congress enacts new legislation addressing the refunds, only importers of record are presently entitled to file refund claims. “Importers of record” may be able to obtain refunds for duties paid. Refund eligibility and process will likely hinge on whether entries are liquidated or unliquidated and whether timely action is taken.
(Also, if your importers say they charged you extra to cover Trump’s IEEPA tariffs, you should contact their importers promptly to arrange how any refunds will be requested and passed along.)
Step 1: Get your Records Together & Confirm Liquidity Status
To support potential refund claims, importers of record should identify all entries subject to IEEPA tariffs, confirm liquidation status, gather entry summaries and proof of payment, and monitor filing deadlines. Some companies have this baked into automated systems. If you do, congrats! If you don’t, get on it.
What is the difference between Unliquidated and Liquidated?
UNLIQUIDATED: Under the usual entry process required for goods valued over $2,500, the importer posts a bond with CBP and pays estimated tariffs when goods enter the country. Within one year of entry, CBP determines the final amount of tariffs during the liquidation process and the importer has to pay it. That’s how it normally works.
LIQUIDATED: Goods with a value of less than $2,500 go through an informal entry process. These entries are generally considered to be liquidated upon payment of estimated duties. No additional duties are due. Whether imported goods are liquidated or unliquidated will determine what refund processes are available to you.
Step 2: Requesting a Tariff Refund
For qualifying unliquidated entries: importers can typically file a “Post-Summary Correction” (“PSC”) with CBP. This is the way to correct entry summary data presented to and accepted by CBP by its Automated Commercial Environment (ACE). Again, this situation is unprecedented, but it should be possible to cite the Trump IEEPA tariffs as justification for a PSC.
Note: there is an option to request an extension of the liquidation period if, for some reason, an importer is not able to file a PSC on an unliquidated customs entry in the very near future.
For liquidated entries, two ways for importers to request a refund:
- File a Formal Protest: For a customs entry that has been liquidated within the past 180 days: File a formal protest with CBP. Importers typically need to file a formal protest with CBP to obtain a tariff refund within 180 days after the date of liquidation. It may also be possible to file a formal protest to reclaim tariffs paid the day a decision is made. If CBP allows the protest, it generally has up to two years to review the protest unless an accelerated disposition is requested.
- Sue the Federal Government: For a customs entry that has been liquidated beyond the past 180 days: Sue the United States in the U.S. Court of International Trade (USCIT). Under the statute of limitations, lawsuits must be filed within 180 days after the denial of a protest, or within two years “after the cause of action first accrues.” This could be the date the tariffs were paid.
Will IEEPA Tariff Refunds Happen?
We have no clue how the USCIT will handle these requests, especially given that Trump has issued new tariffs. That said, prior to the SCOTUS decision, Treasury Secretary Scott Bessent said the U.S. Treasury will refund IEEPA tariffs if required to do so by the Supreme Court.
Shocking nobody, President Trump on February 20 said his administration would fight the refunds in court. Hopefully the adults in the room at the USCIT will honor the constitution.
Who is eligible to request an IEEPA tariff refund?
The registered importer of record will most likely need to request the refund. The importer of record is the party responsible for making sure imported goods comply with all customs and legal requirements.
The owner of the goods is usually the importer of record, but the owner may designate another individual or customs broker to be the importer of record on their behalf, provided they’re eligible to be an importer.
What documentation is needed to request an IEEPA tariff refund?
Importers eligible for a refund will need documentation proving they paid IEEPA duties. Entry summaries detailing whether and how much an importer has paid in IEEPA duties should be obtainable from CBP’s Automated Commercial Environment (ACE).
Conclusion: If you have more questions, reach out to us at PRACTUS. The firm has plenty of financial services and litigation attorneys to guide you through this thorny process.
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