Act NOW to Preserve Potential Tariff Refunds | Customs & International Trade Law Blog

Tariff coverage is altering in a single day, and all indicators sign that the Trump Administration will proceed to impose tariffs to realize its commerce agenda. There are a number of lawsuits pending that will ultimately invalidate among the Administration’s tariffs. Nonetheless, importers shouldn’t sit round and look forward to the mud to settle. Importers should act NOW and take proactive measures to guard their skill to hunt refunds if tariffs are in the end discovered to be illegal. 

IEEPA Tariffs on the Supreme Courtroom

The Supreme Courtroom (SCOTUS) heard oral arguments in Studying Assets, Inc. v. Trump on November 5, 2025. The case challenges whether or not the President has the authority to impose tariffs below the Worldwide Emergency Financial Powers Act (IEEPA). The Administration relied closely on IEEPA to impose new tariffs – together with fentanyl tariffs on China, Canada, and Mexico, and world reciprocal tariffs. Many commerce attorneys are predicting that the Courtroom will rule in favor of importers and discover that IEEPA doesn’t grant the President the authority to impose sweeping tariffs. 

Potential Refunds & What Importers Ought to Do

Though it stays unclear how CBP will deal with refunds (ought to SCOTUS agree with the decrease courts), it’s possible that when an entry is liquidated and the liquidation turns into closing, CBP might not grant a refund of duties paid, no matter SCOTUS’s final result. It would possible be the place that CBP solely has to grant refunds to these events which have a Courtroom order ordering the refund. In the course of the pendency of the entire Courtroom circumstances, CBP might expedite the liquidation course of for entries that aren’t topic to an injunction or settlement in Courtroom with respect to potential refunds.

To protect their proper to future refunds, importers ought to:

File Swimsuit within the CIT. File a preventative Courtroom Problem by which the dearth of legality of the Tariffs is introduced on behalf of particular importers. This could be filed on a potential foundation and wouldn’t look forward to the liquidation of an entry and the denial of a protest. This could imply that if the tariffs are in the end struck down, however just for these which might be in Courtroom, you’d additionally profit from the ruling with out having to pursue a protracted further post-decision course of.
Monitor liquidation dates carefully. CBP should proceed liquidating entries except directed in any other case, so importers ought to monitor when every entry, particularly these topic to IEEPA tariffs, is scheduled for liquidation.
File protests on liquidated entries. If an entry has been liquidated, importers ought to submit a proper protest promptly to argue that IEEPA duties had been illegal. Correctly filed protests protect their proper to a refund and pave the way in which for judicial assessment if wanted.
Search extensions or delayed liquidation when possible. Importers might request liquidation extensions or delay the method for entries impacted by IEEPA tariffs, which can purchase time and assist keep eligibility for refunds, particularly if “good trigger” will be proven.
Preserve thorough data. Correct recordkeeping will likely be important in a future administrative course of to get well duties paid. Lacking entry summaries or proof of obligation funds may jeopardize refunds.

Diaz Commerce Legislation can help importers with preserving their alternative for obligation refunds whereas the IEEPA case is pending. Contact us immediately to be taught extra. 305-456-3830 or information@diaztradelaw.com.

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