Are you entitled to a tariff refund? Four questions about the Supreme Court case, answered.

On November 5, the Supreme Court began hearings to determine if US President Donald Trump exceeded his authority in using the International Emergency Economic Powers Act (IEEPA).

The hearings will also determine whether the provision grants the Oval Office the authority to impose reciprocal tariffs and how far the emergency’s reach should go.

If you’re wondering what this means in practice and whether you’re entitled to a tariff refund, this quick guide should give you a good idea of where—and when—to start planning. 

There’s no one course of action, so the best plan is to start gathering documentation and working with attorneys and brokers to build the best possible case to secure a potential tariff refund.

What does IEEPA have to do with tariffs? 

The statute has become a centerpiece of President Trump’s agenda since the beginning of his second term. 

On January 20, 2025, the administration invoked IEEPA and announced a tariff increase on three major US trade partners—Canada, Mexico, and China. 

The executive argued that the existing trade imbalance between the US and other countries constituted an economic emergency that threatened the nation's best interests and national security. 

Since then, the White House has used the act to impose tariffs on Brazilian imports and again to announce a base levy of 10 percent on all US trade partners.

What happens if the Supreme Court decides tariffs are illegal?

If the highest court in the US decides the president’s use of the act to apply tariffs is an illegal overreach, customs officials might be forced to refund businesses more than $90 billion of already collected tariff revenue.

No need to panic—the decision is still potentially weeks away, and importers have 314 days from a container’s date of entry before these are liquidated, or finally settled under US law.

I’m an importer. Do I get a tariff refund?

All who want to apply for a tariff refund should start working with their customs brokers and lawyers to make sure all documentation is ready if and when the time comes. 

To start, keep an eye on all entries close to liquidation. Once the United States Customs and Border Protection (CBP) liquidates imports, there are fewer opportunities to obtain a tariff refund successfully. 

Those with entries’ liquidation dates approaching can work with their legal team and request an extension from CBP. US customs law allows the agency to extend liquidation for up to three years, one year at a time. 

In the case that an entry was already liquidated, importers or other actors in the supply chain with stakes in the entry can file a protest within 180 days of the liquidation date.

Do all importers get a tariff refund? 

You’re keeping an eye on your open entries because, if the Supreme Court determines the tariffs are null, your team will most likely only have to file a post-summary correction (PSC) to get you a refund for all eligible open entries. The filing will both liquidate the entries and result in a refund. 

The ruling will also determine whether all importers, producers, and distributors who paid tariffs are entitled to a refund, or only the plaintiffs mentioned by name in the court proceedings. 

In the case of the latter, those interested may want to consider reactively filing affirmative litigation to protect their entries from liquidation, apply for a tariff refund, and safeguard future entries.

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