IEEPA Tariff Refund: In Progress
CIT ordered universal refund on March 4. Government expected to appeal. March 6 closed conference will determine refund procedures for $130–175B in IEEPA tariffs.
Last updated: March 5, 2026 at 7:00 PM ET
📋 What You Should Do Right Now
Gather Your Documentation
Collect all entry summaries, commercial invoices, and proof of IEEPA duty payments. You'll need these regardless of the refund path.
Check Your 180-Day Protest Deadline
If any entries are approaching the 180-day deadline for filing a CBP protest, file immediately. Missing this deadline could forfeit your right to a refund on those entries.
Consider Filing at the CIT
Filing at the Court of International Trade costs $2 per entry and is the most direct path to a court-ordered refund. Consult a trade attorney for entries over $100K.
Bookmark This Page
We update within hours of every major development. The refund process will evolve over months — stay informed.
📅 Refund Timeline
SCOTUS Strikes Down IEEPA Tariffs
Supreme Court rules 6-3 in Learning Resources v. Trump that IEEPA does not authorize presidential tariffs. $130-175B in duties deemed unlawful.
CBP Stops Assessing IEEPA Duties
Customs and Border Protection issues guidance: IEEPA duties will no longer be applied to new import entries effective February 24.
IEEPA Duties No Longer Applied
New entries processed without IEEPA tariffs. However, ACE system continues liquidating previously filed entries with IEEPA tariffs applied.
Federal Circuit Denies DOJ Stay
Federal Circuit denies government request to delay proceedings. Mandates issued "forthwith," sending case back to Court of International Trade.
CIT Orders Universal Refund
Judge Eaton orders CBP to refund ALL IEEPA tariffs — both liquidated and unliquidated entries. CBP ordered to stop calculating IEEPA tariffs on customs paperwork. Judge Eaton designated sole judge for all IEEPA refund cases.
Closed Conference — Refund Procedures
Judge Eaton holds closed conference. Government must present CBP's concrete plan for processing refunds, including timeline, forms, and administrative structure.
Government Appeal Expected
Administration has signaled intent to appeal the universal refund order. Key issue: whether the order constitutes an impermissible "universal injunction" under Trump v. CASA, Inc.
Federal Circuit Review
If appealed, the Federal Circuit will review Judge Eaton's universal refund order. Already-finalized entries may require separate litigation.
Refund Processing Begins
CBP begins processing refunds for unliquidated and non-final entries. Timeline depends on conference outcomes and appeal status.
💰 Estimated Refund Ranges
$130–175 billion in total IEEPA tariffs are at stake. Your potential refund depends on import volume, product mix, and entry status.
These are rough estimates based on average IEEPA duty rates. For a personalized analysis, use our calculator.
⚠️ What Could Delay Your Refund
Government Appeal of Universal Refund Order
High LikelihoodThe administration has publicly stated it will defend against tariff refunds aggressively. An appeal to the Federal Circuit is widely expected.
Universal Injunction Challenge (CASA)
Medium LikelihoodThe Supreme Court held in Trump v. CASA, Inc. that universal injunctions are generally impermissible. The CIT argues its nationwide trade jurisdiction is an exception, but this reasoning may face appellate scrutiny.
Already-Finalized Entries Excluded
Medium LikelihoodThe March 4 order does not address entries that have already liquidated and become final. These may require separate litigation or additional procedural mechanisms.
Congressional Intervention
Low LikelihoodCongress could pass legislation affecting the refund process, though bipartisan support for honoring court-ordered refunds makes interference unlikely.
📚 Related Resources
Know What Your Claim Is Worth
Before you negotiate, sell, or wait — understand the probability-weighted value of your IEEPA tariff refund claim.
Calculate Your Refund Value →