Recent developments surrounding tariffs imposed under the International Emergency Economic Powers Act (IEEPA) have created both opportunity and uncertainty for U.S. importers. With the U.S. Supreme Court ruling that IEEPA-based tariffs are unlawful, many companies understandably assume that refunds will follow automatically. In reality, that is far from guaranteed. 

For importers seeking to recover duties paid under these tariffs, a proactive legal and compliance strategy is essential. 

A Favorable Ruling ≠ Automatic Refunds 

The Supreme Court’s determination that IEEPA tariffs are unlawful represents a significant legal milestone. However, the decision does not, by itself, create a streamlined or automatic refund mechanism for affected importers. 

On March 4, 2026, Judge Eaton of the Court of International Trade (CIT) issued an order directing U.S. Customs and Border Protection (CBP) to implement a refund process for certain entries that were assessed IEEPA duties. The order contemplated relief to all importers who paid IEEPA duties, stating, “All importers of record whose entries were subject to IEEPA duties are entitled to the benefit of the Learning Resources decision.” However, there is a real question as to whether the court actually has the power to order refunds for importers who have not filed a lawsuit at the CIT. The government is expected to appeal the order. 

On March 6, 2026, the United States filed a declaration from Brandon Lord, Executive Director of the CBP Office of Trade, with the CIT. […]