In a landmark decision, the United States Supreme Court has held that the tariffs imposed under the International Emergency Economic Powers Act (\u201cIEEPA\u201d) are unlawful. With that ruling, the long-running uncertainty surrounding the so-called \u201cFentanyl\u201d and \u201cReciprocal\u201d tariffs has finally been resolved at the highest level.<\/p>\n\n\n\n
For importers, however, the most important question is no longer whether the tariffs were legal.<\/p>\n\n\n\n
It is: How do we get our money back?<\/p>\n\n\n\n
The Court\u2019s ruling confirms that the IEEPA-based duties were not lawfully imposed. That means the government collected duties it was not authorized to collect.<\/p>\n\n\n\n
But a favorable Supreme Court decision does not automatically result in refunds. Customs does not simply mail checks to affected importers. Refunds must be pursued through proper legal channels. Timing matters.<\/p>\n\n\n\n
As entries liquidate, important rights can be lost if companies do not take action. The Supreme Court\u2019s decision potentially opens the door to recovery \u2014 but importers must walk through it.<\/p>\n\n\n\n
Even before the Supreme Court\u2019s decision, many importers filed actions in the United States Court of International Trade to preserve their rights. Now that the tariffs have been declared unlawful, those cases are positioned to seek court-ordered refunds.<\/p>\n\n\n\n
For companies that have not yet filed, legal action may still be required to:<\/p>\n\n\n\n
Importantly, courts have recognized that filing a protest with Customs can be futile because Customs lacks authority to rule on the legality of presidential executive orders. In those circumstances, the Court of International Trade has jurisdiction to grant relief directly \u2014 including ordering refunds.<\/p>\n\n\n\n
The Supreme Court\u2019s ruling significantly strengthens the legal footing for such claims.<\/p>\n\n\n\n
Although the tariffs have been invalidated, procedural deadlines still apply. Liquidation timelines, protest deadlines, and jurisdictional requirements remain in force.<\/p>\n\n\n\n
Companies that delay may face arguments from the government that certain entries are final and unchallengeable. While courts have recognized exceptions in constitutional duty challenges, each importer\u2019s situation must be carefully evaluated.<\/p>\n\n\n\n
The safest course for many businesses is prompt legal consultation.<\/p>\n\n\n\n
The Supreme Court has provided clarity on the law. The remaining question is procedural: ensuring your company is positioned to recover what it paid. Our International Trade team is actively assisting importers in evaluating exposure, reviewing liquidation status, and preparing refund litigation where appropriate.<\/p>\n\n\n\n