IEEPA Tariff Refunds: What Importers Need to Know Ahead of the Supreme Court Decision
As we get closer to the Supreme Court’s holding in V.O.S. Selections, Inc. v. Trump., we have received a lot of questions from our clients about what to do should the Court find the IEEPA tariffs unlawful. The bottom line: Importer’s refunds are safe, and importers have plenty of time to decide what to do.
Earlier this year, Costco filed a case in the Court of International Trade (“CIT”) in the hopes of preserving its right to refunds on liquidated entries. On 12/15/2025, the CIT denied Costco’s motion to enjoin liquidation, and confirmed the following:
- Liquidation will not affect refunds – Liquidation of entries will not bar importers from obtaining refunds, and the government has agreed not to oppose reliquidation. In other words, the December 15, 2025, CIT decision date is not relevant to obtaining refunds.
- Protests are unnecessary to preserve refunds – The CIT has determined that protests are unnecessary to preserve an importer’s right to IEEPA tariff refunds should the Plaintiffs win in V.O.S. Selections, Inc. v. Trump.
- Filing a lawsuit in the CIT under 28 USC 1581(i) seems to guarantee an importer’s right to a refund – The CIT held that it had the right order reliquidation of entries in a case filed in the CIT under 28 USC 1581(i). We are unsure whether the CIT intended to require tens of thousands of CIT cases, but a conservative read of the opinion indicates this may be a possibility.
- The CIT filing deadline is not until February 2027 – The earliest deadline to file a case in the CIT is February 2027, which is within two years of the earliest relevant date of entry. We have been advising our clients to take a “wait and see” approach at least until the end of January before making a decision to file, and at least until the end of 1st qtr 2026.
Furthermore, CBP recently improved the Automated Clearing House (ACH) refund sign-up process in support of Executive Order 14247 and the mandatory transition to electronic refunds on February 6, 2025, as announced in the Federal Register. To authorize ACH refunds, the trade community must now use the Automated Commercial Environment Secure Data Portal (ACE Portal). We have attached CBP’s Fact Sheet regarding ACE refund sign up.
