As we await the decision of the U.S. Supreme Court (SCOTUS) in the International Emergency Economic Powers Act (IEEPA) case, importers may consider filing judicial actions in the Court of International Trade (CIT) and/or administrative actions with U.S. Customs and Border Protection. On Dec. 23, the CIT adopted a blanket order that automatically stays all actions seeking IEEPA refunds until the Supreme Court issues its decision, with plans to set out “appropriate next steps” after the SCOTUS ruling.
We anticipate the Court’s opinion will address whether it strikes down all or part of the IEEPA tariffs and may identify a process for importers to receive duty refunds as applicable. Based on the briefing schedule, the Court expects to issue its opinion in January or February 2026. In the meantime, importers seeking refunds should consider tracking entries where they have paid IEEPA duties, including dates of entry and liquidation and duties paid.
For more details, please see our previous GT Alert, which discusses the challenge to the Trump administration’s implementation of global tariffs under IEEPA, which began in February 2025 for China, in March 2025 for Canada and Mexico, and in April 2025 for all other countries.