Supreme Court Invalidated IEEPA Tariffs - Refunds Are Not Automatic

No. The Supreme Court’s invalidation of certain IEEPA-based tariffs does not, by itself, cause U.S. Customs and Border Protection (CBP) to issue automatic refunds. In most circumstances, importers must affirmatively pursue an IEEPA tariff refund through CBP protests, Post Summary Corrections where available, or, if appropriate, litigation in the Court of International Trade. Whether a company may seek an import duty refund will depend on specific facts, including entry dates, liquidation status, and prior filings.

A CBP protest under 19 U.S.C. §1514 is a formal administrative filing challenging certain CBP decisions, including the liquidation or reliquidation of an entry or reconciliation. For IEEPA tariff refund matters, a protest is often the primary mechanism to contest the inclusion of IEEPA-related duties in a liquidation. Protests must generally be filed within 180 days of liquidation and must clearly identify the entries, issues, and grounds for relief. The viability and scope of any particular protest depend on the facts of the underlying transactions.

In customs law, liquidation is the final computation and determination by CBP of the duties, taxes, and fees owed on an entry. Once liquidation occurs and becomes final, it generally fixes the amount of duties legally due for that entry. For IEEPA tariff refund purposes, the liquidation date is critical because it typically starts the 180-day period within which an importer may file a CBP protest 19 U.S.C. §1514 contesting the inclusion of specific duties.

If more than 180 days have elapsed since liquidation, the standard protest window under 19 U.S.C. §1514 will usually have closed, and the liquidation may be treated as final. In that situation, many administrative refund options may no longer be available for those entries. In limited circumstances, companies may still consider whether other avenues, including litigation in the Court of International Trade under provisions such as 28 U.S.C. §1581(i), could be appropriate. Any such analysis is highly fact-specific and subject to jurisdictional and procedural constraints, and no outcome can be assured.

28 U.S.C. §1581(i) is a jurisdictional provision granting the Court of International Trade residual jurisdiction over certain civil actions arising out of import transactions, including challenges to laws, regulations, or actions of the United States relating to tariffs or embargoes. In some IEEPA tariff litigation matters, parties may seek to invoke §1581(i) where other jurisdictional bases are unavailable or inadequate. Whether §1581(i) jurisdiction exists in a particular case depends on the specific facts, the procedural posture, and how courts interpret the relevant statutes and precedent.

Some companies may be able to pursue refund claims for previously paid IEEPA-related duties, but recovery is not guaranteed. Potential recovery depends on factors such as whether entries remain unliquidated, whether protests were timely filed, whether deadlines have passed, the nature of the duties at issue, and how the Supreme Court’s IEEPA decisions apply to the company’s fact pattern. An import duty refund lawyer can analyze ACE data, entry records, and prior filings to assess possible options, but any decision to proceed should be made with a clear understanding that results cannot be promised.