IEEPA Tariff Refunds: What Importers and Brokers Need to Know
1. Background On February 20, 2026, the U.S. Supreme Court issued a landmark 6–3 ruling in Learning Resources, Inc. v. Trump, holding that the International Emergency Economic Powers Act (IEEPA) does not grant the President authority to impose tariffs.[1] Tariffs imposed under other legal authorities remain in effect, including: · Section 232 (steel, aluminum, copper, automobiles, semiconductors) · Section 301 (China-specific tariffs) The U.S. administration announced a temporary global tariff under Section 122 of the Trade Act of 1974, set at 10%, effective February 24, 2026 (for up to 150 days unless extended by Congress). The President has announced via Truth Social an intention to raise the rate to 15% (the statutory maximum), but as of the date of this writing no amended proclamation has been published and CBP is collecting at the 10% rate.[2]According to U.S. Customs and Border Protection trade statistics and U.S. Treasury data, the government collected approximately $133 billion in IEEPA tariffs through mid-December 2025, with collections continuing through the ruling date.[3]
2. Refund Status
The Supreme Court's majority opinion did not order refunds, did not prescribe a refund mechanism, and was entirely silent on remedial mechanics.[4] In Learning Resources, the Court vacated the D.C. District Court case with instructions to dismiss for lack of jurisdiction, confirming that the Court of International Trade (CIT) — not the federal district courts — is the exclusive venue for IEEPA duty disputes. In the companion case, Trump v. V.O.S. Selections, Inc., the Court affirmed the Federal Circuit's judgment on the merits, leaving the question of remedies — including the scope and process of any refunds — to be resolved in subsequent CIT proceedings. President Trump revoked the executive orders imposing IEEPA tariffs but was silent on repayment of past collections. Estimated collections subject to refund are approximately $175 billion.[5]
On December 15, 2025, the CIT issued a significant procedural ruling in AGS Company Automotive Solutions v. United States (Slip Op. 25-154), CIT Consol. No. 25-00255 (Ct. Int'l Trade Dec. 15, 2025), denying importers' motion for a preliminary injunction to suspend liquidation of IEEPA-tariffed entries. While adverse to plaintiffs on the injunction request, the decision confirmed that the CIT has explicit authority under 28 U.S.C. § 1581(i) to order reliquidation and refunds where the government has unlawfully collected duties, reasoning that importers would not suffer irreparable harm from liquidation because the government had stipulated it would not oppose court-ordered refunds and reliquidation once a final ruling issued.[6]
Update — March 2, 2026: The U.S. Court of Appeals for the Federal Circuit (“CAFC”) denied the Department of Justice's request for a 90-day delay of its mandate and ordered its mandates in V.O.S. Selections, Inc. v. Trump (Nos. 2025-1812, -1813) to "issue forthwith," in a per curiam order joined by eleven of twelve active judges. The DOJ had sought the delay to "allow the political branches an opportunity to consider options." With the mandate now in hand, the CIT is free to act on pending motions, including plaintiffs' demand that the government be required within ten days to issue the administrative orders necessary to effectuate a permanent injunction and promptly refund all IEEPA duties paid, with interest. The scope of any court-ordered refund — whether limited to named plaintiffs or extended more broadly — remains to be determined by the CIT in proceedings expected to move quickly. Importers who have not yet filed or joined a protective CIT action should consult counsel immediately given the accelerating pace of these proceedings.[7]
3. Who qualifies for a Refund?
Refund eligibility flows through the Importer of Record (IOR) — the party legally responsible for customs compliance and duty payment at the time of import (or Brokers if they paid for the tariffs).
Potential refund periods align with when the IEEPA tariffs took effect. For many importers, this means entries from early 2025 onward, with exact dates depending on the country of origin and the specific tariff program.
Refunds cover entries dating back to:
· China/Canada/Mexico: Feb. 7, 2025;[8]
· Reciprocal tariffs (other countries): Apr. 7, 2025.[9]
Refund deadlines are tied to entry-specific events rather than tariff publication dates. Key statutory limits:
· CBP Protest: a protest must be filed within 180 days of liquidation under 19 U.S.C. § 1514. If no protest is filed within that window, or if CBP rejects a protest as untimely or otherwise non-compliant, the liquidation typically becomes final and refunds are unavailable, absent a specific statutory exception (e.g., Congress later creates a special refund program for duties held unlawful).
· Direct CIT Action (Residual Jurisdiction): As an alternative to the CBP protest, importers may bring a claim directly before the Court of International Trade under 28 U.S.C. § 1581(i), without filing a protest first. This route is subject to a two-year statute of limitations in 28 U.S.C. § 2636(i), running from accrual of the cause of action (i.e., when the injury arises).
· CIT Action After Protest Denial: If CBP denies a timely protest under 19 U.S.C. § 1515, any civil action contesting that denial must be commenced in the Court of International Trade. The civil action must be commenced within 180 days of the date the denial is mailed (or deemed denied) under 28 U.S.C. § 2636(a).
· CBP Voluntary Reliquidation: CBP itself may voluntarily reliquidate an entry within 90 days after liquidation on its own initiative under 19 U.S.C. § 1501, a mechanism not controlled by the importer.
4. How to Pursue a Refund: Two Pathways
Track 1 — Court of International Trade (CIT) Action
Importers that have filed — or choose to file — an action in the Court of International Trade may seek refunds through court-ordered reliquidation. The CIT has jurisdiction over certain IEEPA-duty claims under 28 U.S.C. § 1581(i), including challenges to the legality of the tariffs themselves. In appropriate circumstances, importers may bring suit directly in the CIT under § 1581(i) without first filing a CBP protest – for example, where the challenge is to the legality or validity of the tariff measures themselves, or where the protest route under 28 U.S.C. § 1581(a) is unavailable or would not provide an adequate and effective remedy. Because jurisdiction and procedural requirements are highly fact-specific, importers should consult counsel to determine the most effective litigation strategy.
Track 2 — CBP Administrative ACH Refund Process (Official)
CBP has published its official refund mechanism at cbp.gov. All refunds are issued electronically via ACH direct deposit — Treasury checks are no longer issued except in limited waiver circumstances. Enrollment must be completed before any refund can be disbursed.[10]
If you receive refunds directly as IOR: enroll via the ACH Refund Authorization tab in the ACE Portal using your TIN or SSN, together with your U.S. bank account. If you have multiple EIN + suffix combinations (Form 5106 records), a separate enrollment is required for each. Once enrolled, use the REV-603 Trade Refund Report in ACE Portal to monitor status and flag any returned or rejected payments.
If contractually your broker is designated to receive refunds on your behalf (CBP Form 4811): your broker must complete their own ACH enrollment through their ACE Portal account – refunds are tied to your IOR number, not the broker's filer code, so the broker enrolls under their own account on your behalf. If they have not enrolled, the refund will either default back to you or be rejected. Confirm with your broker that this has been done before any refund is issued.
What is not refundable
· Tariffs collected under Section 232 (steel, aluminum, copper, autos, semiconductors)
· Tariffs collected under Section 301 (China-specific)
Immediate Action Steps
· Enroll in ACH refunds immediately.
· Quantify your IEEPA exposure. Identify every entry subject to IEEPA tariff codes (separate from Section 301/232), calculate total duties paid, and flag entries by liquidation status.
· Use the REV-603 Trade Refund Report in ACE Portal for entries February 2025 to present. Flag any liquidated <180 days ago for immediate protest filing. For entries >180 days post-liquidation, assess § 1581(i) viability with counsel (2-year clock from injury accrual).
· Preserve documentation. Retain entry summaries, commercial invoices, bills of lading, and proof of duty payment. Verify the country of origin (which may differ from the country of export) and confirm HTS classifications.
· Engage counsel promptly. Coordinating customs brokers, trade counsel, and tax advisors early is strongly advisable.
Disclaimer: This publication is provided for general informational purposes only and does not constitute legal advice. Reading or relying on this material does not create an attorney–client relationship.
[1] Learning Resources, Inc. v. Trump (consolidated with Trump v. V.O.S. Selections, Inc.), Nos. 24–1287 & 25–250, 607 U.S. ___ (Feb. 20, 2026).
[2] Proclamation, Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems, WHITE HOUSE (Feb. 20, 2026), https://www.whitehouse.gov/presidential-actions/2026/02/imposing-a-temporary-import-surcharge-to-address-fundamental-international-payments-problems/.
[3] U.S. Customs & Border Prot., Trade Statistics, https://www.cbp.gov/newsroom/stats/trade (last visited Feb. 24, 2026); U.S. Dep’t of the Treasury, Daily Treasury Statement (Dec. 2025).
[4] Legalytics, Learning Resources, Inc. v. Trump: An Empirical Breakdown (Feb. 2026), https://legalytics.substack.com/p/learning-resources-inc-v-trump-an.
[5] Patently-O, Forthwith: Federal Circuit Issues Mandates in V.O.S. Selections (Mar. 2, 2026), https://patentlyo.com/patent/cafc/2026/03/forthwith-federal-circuit-issues-mandates-in-v-o-s-selections-clearing-the-way-for-175-billion-refund-reckoning.html.
[6] Mayer Brown, Court of International Trade Provides Clarity on Potential IEEPA Tariff Refunds (Dec. 16, 2025), https://www.mayerbrown.com/en/insights/publications/2025/12/court-of-international-trade-provides-clarity-on-potential-ieepa-tariff-refunds.
[7] Honigman, Seeking Refunds After Learning Resources, Inc. v. Trump (Feb. 2026), https://www.honigman.com/alert-3250.
[8] Exec. Order No. 14193, 90 Fed. Reg. 9111 (Feb. 7, 2025) (Canada); Exec. Order No. 14194, 90 Fed. Reg. 9183 (Feb. 7, 2025) (Mexico); Exec. Order No. 14195, 90 Fed. Reg. 9193 (Feb. 7, 2025) (China). See also 19 U.S.C. § 2132 (2018) (conferring IEEPA tariff authority).
[9] Exec. Order No. 14257, 90 Fed. Reg. 15625 (Apr. 5, 2025) (effective Apr. 7, 2025).
[10] U.S. Customs & Border Prot., ACH Refund Authorization, https://www.cbp.gov/trade/automated/ach/refund (last visited Feb. 24, 2026).