Importers are facing rising costs as IEEPA-related tariffs continue to affect a broad range of products. With a pending Supreme Court decision that could challenge the legality of these tariffs, many companies are asking the same question: is there a way to recover what we’ve already paid?
The short answer is: possibly. But importers need to act now to preserve their right to refunds if the Court rules that the tariffs were unlawful.
What the Supreme Court Is Reviewing
In November 2025, the Supreme Court heard oral arguments questioning whether the administration had the legal authority to impose tariffs under the International Emergency Economic Powers Act (IEEPA).
Enacted in 1977, IEEPA gives the U.S. President the authority to regulate trade and impose restrictions during a national emergency. Recent tariff actions imposed via IEEPA include the reciprocal tariff measures and those targeting imports from countries the President identified as failing to curb trafficking of fentanyl and its precursors. These IEEPA tariff actions are now under legal challenge.
While the outcome remains uncertain, a ruling against the government could open the door for importers to receive refunds
Who Is Impacted by IEEPA Tariffs?
IEEPA-related tariffs fall under different legal authority than Section 301 tariffs, which are imposed under the Trade Act of 1974. Current IEEPA actions include two major categories:
Reciprocal Tariffs: Designed to match tariffs placed on U.S. goods by trading partners.
Fentanyl-Related Tariffs: Targeting products from countries associated with the trafficking of synthetic opioids and their precursors.
Both actions apply broadly across most product categories with some exceptions depending on the specific exempted HTS codes listed in each Federal Register Notice. Product subject to 232 tariffs are also exempted from some of the IEEPA tariffs.
Companies in manufacturing, electronics, retail, automotive, and healthcare sectors should assess whether they have paid IEEPA tariffs on their products and position themselves for potential refunds.
Steps Importers Should Take Now
Although no decision has been issued, importers must be proactive. Refund opportunities may only be available to companies that preserve their legal rights before a ruling is announced. Below are six important steps importers should be taking:
- Sign up for a free CBP ACE portal account: This allows companies to track their entries and IEEPA duty payments across affected shipments.
- Export ACE reports: These reports will help identify which entries included IEEPA-related duties and when those entries were liquidated.
- Monitor liquidations and file protests: If any entries liquidate and the 180-day protest window expires before a decision is made, refund rights may be lost. Experts recommend filing protests before the 180-day protest period expires to keep entries open, protecting the right to potential refunds.
- Understand bond exposure: Filing protests or extending liquidations could increase bond liability. It is important to monitor bond coverage as part of the process.
- Register for an ACH Refund account: This option allows for much faster receipt of any approved refunds vs. manual checks issued by the government.
- Keep expectations realistic: Even if the Court rules against the government and refunds are issued, the tariffs could be reinstated through other legal avenues.
Why Bond Liability Matters
One area many importers overlook is the impact of these actions on their customs bond. Protests and liquidation extensions may increase liability, especially for companies already managing large volumes of high-tariff goods. If bond levels are exceeded, importers could face additional costs and delays.
For example, let’s say a company importing high-volume electronics from China files protests to preserve refund rights. This action could increase their bond liability.
During a routine CBP review, the bond could be found to be under secured, and the importer could be required to raise the bond amount before future entries can be cleared.
What Happens if the Court Rules in Favor of Refunds
If the Supreme Court rules that the IEEPA tariffs were unlawful, importers who have preserved their rights should be in a position to request refunds. CBP may not issue any broad automatic refunds, so companies will need to be prepared to support their claims with accurate records, ACE data, and proof that protests were filed on time.
If you’re unsure how much you’ve paid in IEEPA tariffs across your shipments, Dimerco’s Tariff Impact Calculator can help you estimate exposure using your import data. This can be a helpful first step in deciding whether pursuing a refund makes sense. We can also help get you set up on CBP’s ACE portal and learn how to export and control your own import data to preserve your right to potential refunds.
Don’t Wait for the Outcome
Importers who delay action risk losing out entirely. The potential refund amounts could be significant for companies who have paid IEEPA tariffs across many shipments. But the window to act is closing quickly, especially as liquidation timelines move forward and protest windows expire.
Even without a final decision, the time to prepare is now. Importers should consult their trade compliance experts and legal teams to confirm whether they are affected and begin the process of securing refund eligibility while it is still possible.
To explore how your business could be affected by the IEEPA case or confirm whether you qualify for refund eligibility, get in touch with a Dimerco specialist.
Our trade compliance experts can help you assess the status of your entries, flag risks, and determine your next steps based on your current tariff profile.
Looking to explore more about how trade compliance impacts your operations? Download our free resource, Trade Compliance 101: A Practical Guide for Global Shippers to explore essential concepts and action steps every importer should know.
