Actionable Guide: How Importers Can Seek Refunds After the End of IEEPA Tariffs

A recent advisory from Baker Donelson highlights a major shift in U.S. trade policy: tariffs imposed under the International Emergency Economic Powers Act (IEEPA) have officially ended following a ruling by the Supreme Court of the United States.

While this development removes future liability under those tariffs, it raises a pressing question for importers: Can you get your money back for duties already paid?

The IEEPA-based tariff regime has officially ended after a Supreme Court decision. It doesn’t mean the end of tariff hikes. At present, the U.S. is quickly replacing it with a temporary 10%-15% tariff under Section 122, while long-standing tariff tools under Sections 301 and 232 continue to be part of trade policy. And yet, questions arise on how refunds should work for duties already paid. The Supreme Court doesn’t provide a set process, and the case will now return to the Court of International Trade to determine the next steps, so what should importers do meanwhile?

Here’s a practical, step-by-step breakdown of what companies should consider doing next.

1. Confirm Whether You Paid IEEPA-Based Tariffs

First, determine whether your imports were actually subject to IEEPA tariffs.

Work with your customs broker or internal compliance team to:

• Review entry summaries (CBP Form 7501)
• Identify the specific tariff authority cited
• Confirm payment dates and amounts
• Cross-check affected HTS codes

Not all tariffs were impacted by the ruling. Duties imposed under other authorities such as Section 301 or Section 232 remain in force and will be collected onwards. Only IEEPA-based tariffs are affected.

2. Understand That Refunds Are Not Automatic

According to the advisory, there is currently no automatic refund mechanism from U.S. Customs and Border Protection (CBP).

That means CBP will not proactively issue repayments, so importers must take affirmative legal action to pursue recovery.

Waiting for administrative relief may result in missing filing deadlines. If there is no valid filing mechanism yet, at least track the latest legal developments.

3. Evaluate Protest Deadlines Immediately

Time is critical. Under U.S. customs law, importers typically have 180 days from liquidation of an entry to file a protest.

Action steps:

• Check liquidation dates for affected entries.
• Determine whether protest windows are still open.
• If still eligible, file a formal protest to preserve your refund claim.

If the protest window has already closed, litigation may still be an option but the strategy becomes more complex.

4. Consider Filing at the U.S. Court of International Trade

If administrative protests are denied or no refund path is offered, companies may need to pursue claims through the U.S. Court of International Trade.

This court has jurisdiction over:

• Tariff disputes
• Refund claims
• Challenges to customs decisions

Importers may need to:

• File a summons within strict statutory deadlines
• Provide documentation proving duty payments
• Demonstrate that the tariffs were unlawful under the Supreme Court ruling

Engaging experienced international trade counsel is strongly recommended at this stage.

5. Gather and Preserve Documentation

Whether filing a protest or pursuing litigation, documentation will be key.

Prepare:

• Entry summaries and duty payment confirmations
• Broker communications
• Internal accounting records showing financial impact
• Proof of classification and country of origin

Well-organized documentation strengthens both administrative and judicial claims.

6. Assess the Financial Materiality

Before initiating legal action, conduct a cost-benefit analysis.

Ask yourself:

• What is the total refund amount at stake?
• What are projected legal costs?
• Could the case set precedent benefiting future imports?

For large-volume importers, potential recoveries may justify litigation. For smaller amounts, companies may opt to monitor whether a broader refund program is introduced later on.

7. Monitor Ongoing Policy Developments

Trade policy is evolving quickly. Although IEEPA tariffs ended, the administration has introduced temporary tariffs under different statutory authority. That means that trade volatility remains. Besides, new compliance requirements may arise and refund procedures could still be clarified. Regular monitoring of government notices and court developments is essential in this environment.

8. Coordinate With Supply Chain and Finance Teams

Refund efforts shouldn’t be handled in isolation. Coordinate internally to quantify exposure across all business units, adjust landed cost calculations, update forecasting models, and revisit pricing decisions if refunds are expected. If substantial refunds are recovered, it may affect financial reporting and tax treatment.

Bottom Line

The Supreme Court decision ending IEEPA-based tariffs creates a potential recovery opportunity but only for companies willing to act promptly and strategically.

Refunds are not automatic. Importers must:

1. Verify exposure
2. File timely protests where possible
3. Consider litigation if necessary
4. Preserve documentation
5. Monitor evolving trade policy

For companies that paid significant duties under the now-invalidated tariffs, early action could mean recovering substantial sums.