How to Get Your IEEPA Tariff Refund: A Complete Guide for Importers

What Was the Supreme Court IEEPA Tariff Ruling?

In Learning Resources Inc. v. Trump, the Supreme Court ruled 6-3 that the International Emergency Economic Powers Act does not give the President authority to impose tariffs. This strikes down every IEEPA-based tariff - the China fentanyl duties, the Canada and Mexico border tariffs, and the April 2025 "Liberation Day" reciprocal tariffs.

The Penn Wharton Budget Model estimates $166 billion in duties were collected under IEEPA authority. If you paid any of these, you may be entitled to a refund.

Who Is Eligible for an IEEPA Tariff Refund?

Any importer of record who paid duties assessed under IEEPA authority may be eligible for a refund. This includes:

• • Importers who paid China fentanyl tariffs (up to 145%)
• • Importers who paid Canada/Mexico border emergency tariffs
• • Importers who paid Liberation Day reciprocal tariffs
• • Any other duties assessed specifically under IEEPA executive orders

Important: Tariffs under Section 232 (steel and aluminum), Section 301 (original China tariffs), and other non-IEEPA authorities are NOT affected. Those remain in effect. Check our eligibility screener to confirm which of your imports qualify, or see our complete rate reference for details.

USMCA-Qualifying Goods from Canada or Mexico

USMCA-qualifying goods from Canada and Mexico were exempt from IEEPA tariffs starting March 7, 2025. If your goods qualified under USMCA and you claimed the exemption at entry, no IEEPA duty was charged and there is nothing to refund.

However, if you did not claim the USMCA exemption at entry, you may have paid IEEPA duties unnecessarily. In that case, you can file a 1520(d) claim within 1 year of importation to recover those duties - separate from the SCOTUS-related refund process. Talk to your customs broker about this.

What Are the Three Paths to Recover IEEPA Tariff Refunds?

Your refund path depends on the status of your entries. The table below compares the three recovery paths:

Path 1: Unliquidated Entries (Fastest)

If CBP has not yet "liquidated" (finalized) your entry, you have the cleanest path. This is the fastest route to recovery, with an expected timeline of 6 to 18 months.

What to do now: Contact your customs broker immediately to identify which entries are still unliquidated.

Path 2: Liquidated Entries with Timely Protest

If your entry was already liquidated but you filed a protest within 180 days under 19 USC §1514, your claim is preserved. Expected timeline: 12 to 36 months.

What to do now: Confirm with counsel that your protests are active and properly filed.

Path 3: 1581(i) Action in CIT

If the standard protest route wasn't available, many importers filed suit directly in the Court of International Trade under 28 USC §1581(i). This is the longest path, with potential timelines of 2 to 5 years.

What to do now: If you haven't filed and your protest window has closed, consult a trade attorney immediately.

Do IEEPA Tariff Refunds Include Interest?

Yes, IEEPA tariff refunds include interest. Under 19 USC §1505, refunded customs duties accrue interest. This is a meaningful upside that many importers are not considering. The exact impact depends on your claim size and recovery timeline. Use our refund impact estimator to model how interest affects your total recovery.

Which Tariffs Are Eligible for IEEPA Refunds vs. Which Are Not?

Only duties imposed under IEEPA authority qualify for refund. Tariffs imposed under Section 232 or Section 301 were authorized by different statutes and are unaffected by the Supreme Court ruling.

IEEPA Tariff Refund Key Dates

How Is the Administration Responding to IEEPA Tariff Refunds?

Hours after the ruling, President Trump held a press conference stating his intent to litigate refunds for "2 to 5 years." He simultaneously signed executive orders imposing replacement tariffs under Section 122 and initiated Section 301 investigations.

The key insight: The new tariffs are prospective only. They do not extinguish the government's obligation to refund past IEEPA collections. Your claim is preserved regardless of what new tariff authority is invoked.

However, the administration's stated intent to delay means the timeline for recovery is uncertain. This is why understanding the expected value of your claim - including timing risk - is critical.

What Should Importers Do Right Now to Claim IEEPA Tariff Refunds?

1. 1. Audit your entries. Work with your customs broker to identify every entry that included IEEPA-based duties. Categorize them: unliquidated, protested, or 1581(i) filed.
2. 2. File if you haven't. If you have liquidated entries without protests or lawsuits, consult a trade attorney today. Every day that passes is a day closer to deadline expiry.
3. 3. Price your claim. Whether you plan to hold for full recovery or consider selling to a litigation finance buyer, you need to know what your claim is worth in today's dollars.

This article is for informational purposes only and does not constitute legal, financial, or tax advice. Consult qualified counsel before making decisions about your tariff refund claims.

For details on our calculation approach, see our Methodology.

Frequently Asked Questions About IEEPA Tariff Refunds