Understanding the IEEPA Tariff Ruling
How the Supreme Court's decision impacts importers — and what businesses must do to recover overpaid tariffs before the window closes.
What the Court Decided
In a 6–3 decision, the Supreme Court struck down certain tariffs imposed under the International Emergency Economic Powers Act (IEEPA), finding they exceeded the statutory authority that act provides.
Because those duties were collected without proper authority, U.S. importers who paid them may be eligible to recover previously paid amounts. Estimates put total IEEPA duties collected at more than $166 billion, across roughly 53 million entries — about 20.1 million of which remain unliquidated.
The path to a refund, however, depends heavily on the status of each entry and on strict procedural deadlines. The Court itself signaled it expects the refund process to be a "mess" — which is exactly why preparation now may determine eligibility later.
Check My Eligibility6–3 Supreme Court Decision
The Court struck down certain tariffs imposed under IEEPA.
180-Day Protest Window
Liquidated entries typically require a formal protest within 180 days of liquidation.
Refund Process Uncertain
The government has indicated potential litigation regarding refunds — outcomes and timing remain subject to federal guidance.
Liquidated vs. Unliquidated Entries
The right move depends on where each of your entries stands in the CBP process.
Unliquidated Entries
- Typically eligible for Post-Summary Correction (PSC)
- May allow correction through ACE
- Potential opportunity window currently open
Liquidated Entries
- May require a formal protest
- 180-day deadline typically applies
- Possible Court of International Trade (CIT) litigation
Refund eligibility and process remain subject to federal guidance and potential litigation.
How We Got Here
IEEPA Tariffs Imposed
Tariffs enacted under the International Emergency Economic Powers Act.
Lower Court Rules Unlawful
A federal court finds the IEEPA tariffs exceeded statutory authority.
Supreme Court Affirms
A 6–3 Supreme Court decision strikes down certain IEEPA tariffs.
Preparation Now May Determine Refund Eligibility Later
Don't wait for the process to settle. Find out where your entries stand and what you may be owed.