Potential Refunds of Tariffs Imposed Under the International Emergency Economic Powers Act (IEEPA)

Library of Congress IF13150

January 13th, 2026

This In Focus analyzes potential paths and obstacles for importers to obtain refunds of the IEEPA tariffs, as well as options for Congress, in the event that the Supreme Court holds that some or all of these tariffs are unlawful.

Wyden, Markey, Shaheen and 23 Senate Democrats Release Legislation Requiring Refunds of Trump’s Illegal Tariffs

Bill Instructs the Trump Administration to Prioritize Small Businesses; Requires Full Refund With Interest of Illegal Trump Tariffs in 180 Days

Washington, D.C. – Senate Finance Committee Ranking Member Ron Wyden, D-Ore., Small Business Committee Ranking Member Edward J. Markey, D-Mass., and Foreign Relations Committee Ranking Member Jeanne Shaheen, D-N.H., released legislation today to require full refunds of Trump’s illegal tariffs, after they were struck down by the U.S. Supreme Court on Friday by a 6-3 vote.

Court of International Trade Order

On March 4, the US Court of International Trade (CIT) issued a significant order in Atmus Filtration, Inc. v. United States, directing US Customs and Border Protection (CBP) to refund duties imposed under the IEEPA. The order follows the US Supreme Court’s February 20 decision in Learning Resources, Inc. v. Trump, which held that the IEEPA tariffs were unlawful.

If it stands, importers may be able to obtain refunds on the IEEPA tariffs they paid without needing to take affirmative action, at least for a certain subset of their entries. We expect the US Department of Justice to appeal the order.

The CIT’s Order

The CIT ordered CBP to liquidate all unliquidated entries that were subject to IEEPA duties “without regard to the IEEPA duties.” Additionally, for liquidated entries for which liquidation is not yet final, the CIT ordered CBP to “reliquidate” those entries “without regard to IEEPA duties.”

“Liquidation” refers to the finalization of import duties on entries or shipments, which usually occurs 314 days after the date of entry. Under 19 U.S.C. 1501, CBP can voluntarily reliquidate an entry within 90 days after liquidation.

What does all this mean? By Diana Stinson

Hello again, thanks for joining me, Diana Stinson on tariff refunds. I have three articles here showing the tarifs refund progression. What does all this mean? It means the importers are happy to be getting refunds in my opinion. The Court of International Trade has required Customs Border Patrol to issue refunds without legal action. Of course, no timeline was set due to the certain appeal that is coming.

The CBP has stated “still requires a review period to ensure no violation of other Customs laws and no other duties, taxes, or fees are owed (e.g., anti-dumping, Sec. 301 duties, Sec. 232, etc.)”. What does this mean? Hard to say because those things have already been done in the past.

The CIT says without legal action. I’m hoping that is the case, legal action required will be disheartening and arguably ineffective as court orders appear to be firm but they can be appealed and face administrative delays. So yes, it is a win for the importers but it is not happening today or anytime soon.

The bill being proposed by 23 Senators requires prioritization of small businesses first. This sounds great but it is just a bill and without a majority. The 180 day timeline I’m sure will be an issue, as well. The tariffs have been deemed illegal and ordered return without legal action is the good news.

People ask me all the time when they will get their refunds. It’s breaks my heart to tell them I do not know. Even though it looks like 6 months or realistically 1 year, things change and nobody has any information about this right now.

There are a lot of questions and hopefully there will be answers coming soon. Will you have to take legal action? I hope not and right now that answer is no. When will tariffs be returned? I don’t know. I do know some things that will help importers move their refunds along when they do begin sending payments. This is important as the system is not designed to handle everyone registering at once.

Do these steps as soon as possible if you are expecting a tariff refund. Even if you did not use me as your forwarder, this is how you will most likely receive your refunds. Thank you and enjoy your refunds. I’m thrilled to assist any of my customers in this. Thank you! 

Update:  In a court filing on Friday, March 6th, Brandon Lord, CBP executive director of Trade Policy and Programs, said the agency is “making all possible efforts” to have a new automated process requiring “minimal submission from importers” ready in 45 days. CNN, March 6th

That sounds like great news. 

What can importers do now?  

• Importers who do not yet have an Automated Commercial Environment (ACE) account should apply as soon as possible. CBP is currently experiencing significant processing delays. An ACE account will allow companies to determine expected refund amounts.
• Importers should register for Electronic Automated Clearing House (ACH) refunds (which requires an ACE account). Under an interim final rule issued earlier this year, CBP indicated it would issue all refunds electronically with limited exceptions.
• Importers should continue monitoring entries for liquidation and filing protests as they come due. The court’s order did not address how refunds for “final” liquidated entries should be addressed and the refund issue may remain in litigation for some time. Companies should continue to preserve their rights to refund via protest. The 180-day deadline after liquidation makes timely action critical.