The Supreme Court struck down $175 billion in IEEPA tariffs. Here's exactly how to get your money back — the three refund pathways, critical deadlines, and step-by-step instructions.
On February 20, 2026, the Supreme Court ruled 6-3 in Learning Resources, Inc. v. Trump that IEEPA does not authorize the President to impose tariffs. The decision immediately invalidated every tariff imposed under IEEPA since February 2025 — the fentanyl tariffs on Canada, Mexico, and China, the "Liberation Day" reciprocal tariffs, and every country-specific IEEPA action in between.
That means importers who paid those tariffs are entitled to refunds. The legal basis is clear. But the process? That's where it gets complicated.
Refunds are not automatic. If you do nothing, you get nothing. And some deadlines are already passing.
This guide walks you through exactly what to do, when to do it, and how to avoid leaving money on the table.
How Much Money Is at Stake?
Penn Wharton Budget Model economists estimate that IEEPA-based tariff collections total approximately $175 billion to $179 billion. The Tax Foundation puts the figure at over $160 billion through the date of the ruling.
Every dollar of that was collected under authority the Supreme Court has now declared the President never had. The obligation to issue refunds is well-established in customs law — but the sheer magnitude of refunds needed means delays are inevitable.
The importers who act first will be at the front of the line.
Who Is Eligible for a Refund?
By law, only the Importer of Record (IOR) — the entity officially registered as importing the goods and paying the customs duties — has standing to request a refund from CBP.
If you are the IOR and you paid any of the following, you are likely eligible:
- Fentanyl tariffs (February 2025): 25% on Canadian and Mexican imports, 10% on Chinese imports
- Liberation Day reciprocal tariffs (April 2025): 10%+ on imports from virtually all trading partners
- Country-specific IEEPA tariffs: Additional duties on Brazil, India, and other nations imposed throughout 2025
- Any tariff imposed under Executive Orders citing IEEPA as authority
If you are unsure whether your duties were assessed under IEEPA, check the Chapter 99 HTS codes on your entry summaries. IEEPA-related codes fall under subheadings 9903.01.01 through 9903.01.85.
The Three Refund Pathways
Your refund strategy depends entirely on where your entries are in the customs lifecycle. There are three pathways, and you may need to use more than one.
Pathway 1: Unliquidated Entries — Post Summary Correction (PSC)
Best for: Entries that CBP has not yet finalized.
If your entry has not been liquidated — meaning CBP has not issued a final duty determination — you can file a Post Summary Correction (PSC) to remove the IEEPA duty lines before the entry is finalized.
How it works:
- Log into the ACE Portal and identify entries with IEEPA-related Chapter 99 codes that have not been liquidated
- File a PSC requesting removal of the IEEPA tariff lines
- CBP processes the correction and the entry liquidates without the unlawful duties
Deadline: You must file the PSC within 300 days from the entry date OR 15 days before liquidation, whichever comes first.
Why this is the fastest path: PSCs are processed administratively. There is no adversarial process. If your entry is still unliquidated, this is your cleanest option.
Pathway 2: Liquidated Entries — CBP Protest (19 USC § 1514)
Best for: Entries that CBP has already finalized with IEEPA duties included.
Once an entry liquidates, the duty calculation becomes final — unless you challenge it. You do this by filing a formal administrative protest using CBP Form 19.
How it works:
- Identify entries that have liquidated with IEEPA duties included
- Prepare CBP Form 19, citing the Supreme Court's ruling as the basis for your protest
- Request reliquidation and refund of the IEEPA portion of duties paid
- File the protest electronically through ACE
Deadline: You have exactly 180 days from the date of liquidation to file. Miss this window and your claim is waived permanently.
Critical warning: Early IEEPA entries from February and March 2025 may have already liquidated. Some of those 180-day windows are closing right now. Pull your liquidation reports immediately.
Pathway 3: Court of International Trade (CIT) Lawsuit
Best for: Entries where the protest deadline has passed, protests that CBP denies, or importers with large IEEPA exposure seeking comprehensive recovery.
If you missed the 180-day protest window, or if CBP denies your protest, your last option is filing a lawsuit in the U.S. Court of International Trade.
How it works:
- Retain trade counsel experienced in CIT litigation
- File a summons and complaint under CIT jurisdiction (28 U.S.C. § 1581)
- If challenging a denied protest, you have 180 days from the denial to file at CIT
- If the protest window has passed entirely, you may file under residual jurisdiction (28 U.S.C. § 1581(i)) within two years
Context: Over 2,000 importers had already filed CIT cases before the ruling. Major companies including Costco and FedEx have filed suit seeking full refunds. The CIT has been remanded the refund question by the Supreme Court.
Step-by-Step: What to Do Right Now
Step 1: Extract Your IEEPA Entry Data
Pull a complete report from ACE of all entries filed between February 4, 2025 (first IEEPA tariffs) and February 24, 2026 (last day of IEEPA collections). Filter for Chapter 99 subheadings associated with IEEPA programs.
Capture:
- Entry number and date
- Liquidation status and date (if liquidated)
- IEEPA duty amount paid
- HTS codes and country of origin
- Customs broker information
Step 2: Categorize by Liquidation Status
Sort your entries into three buckets:
| Status | Action Required | Deadline |
|---|---|---|
| Unliquidated | File PSC to remove IEEPA duties | 300 days from entry or 15 days before liquidation |
| Liquidated (within 180 days) | File CBP Protest (Form 19) | 180 days from liquidation date |
| Liquidated (past 180 days) | Consult trade counsel on CIT action | 2 years from date tariffs were exacted |
Step 3: Verify Your ACH Banking Information
As of February 6, 2026, CBP issues all refunds electronically via ACH. Paper checks are no longer available.
Log into the ACE Secure Data Portal at ace.cbp.dhs.gov and verify that your banking information is current and correct. If your ACH details are wrong or missing, any refund CBP attempts to issue will fail — and failed ACH deliveries result in rejected refunds.
Step 4: File PSCs for Unliquidated Entries
Start with your unliquidated entries. These are the easiest to resolve. File Post Summary Corrections to remove the IEEPA duty lines.
Step 5: File Protests for Liquidated Entries
For liquidated entries within the 180-day window, prepare and file CBP Form 19 protests. Even if the exact refund process is still being worked out, filing the protest preserves your claim. Not filing means waiving it permanently.
Step 6: Assess CIT Litigation for Large Exposures
If your total IEEPA duty exposure exceeds $500,000, consult with trade counsel about filing at the Court of International Trade. The CIT process is the most comprehensive recovery mechanism and may be necessary if CBP contests refunds administratively.
Key Deadlines at a Glance
| Date | What Happens |
|---|---|
| February 4, 2025 | First IEEPA tariffs imposed |
| April 5, 2025 | Liberation Day reciprocal tariffs take effect |
| December 2025 | Earliest IEEPA entries begin liquidating |
| February 6, 2026 | CBP mandates electronic (ACH) refunds only |
| February 20, 2026 | Supreme Court strikes down IEEPA tariffs |
| February 24, 2026 | CBP stops collecting IEEPA tariffs |
| Now – ongoing | 180-day protest windows closing on early entries |
| 2027 | Two-year CIT filing deadline for earliest entries |
Common Questions
Will the government fight refunds?
Yes. President Trump stated after the ruling that the refund fight could be "in court for the next five years." The administration has signaled it will contest refund issuance. This is why filing protests and preserving your claims now is critical — even if the money takes time to arrive.
Can I get interest on my refund?
Yes. Importers are entitled to interest on overpaid duties. The interest rate is set quarterly by the Treasury Department and applies from the date of overpayment.
What if my customs broker paid the duties on my behalf?
The Importer of Record is the party with standing to claim refunds, regardless of who physically made the payment. If your broker paid IEEPA duties on your behalf, you (as the IOR) are the one who files for the refund.
Do I need a lawyer?
For PSCs and protests, you can file these through your customs broker or directly through ACE. For CIT litigation, you will need trade counsel admitted to practice before the Court of International Trade.
What about goods that were re-exported or destroyed?
If you paid IEEPA duties on goods that were subsequently re-exported or destroyed under customs supervision, you may have additional grounds for recovery through drawback or other mechanisms. Consult your broker or trade counsel.
Don't Wait
The single biggest mistake importers can make right now is assuming refunds will happen automatically, or that there is plenty of time to act. Protest deadlines are already expiring on early IEEPA entries. Every day you wait is a day closer to losing your claim.
Pull your data. Categorize your entries. File your PSCs and protests. Verify your ACH information. And if your exposure is significant, get trade counsel involved.
The Supreme Court said the money was collected unlawfully. Getting it back is your right — but only if you act to claim it.
TariffLens helps importers track duty exposure and classification accuracy across changing tariff regimes. When every HTS code determination affects your refund eligibility and future duty obligations, accuracy matters. See how TariffLens can help.
Disclaimer: This article is for informational purposes only and does not constitute legal advice. Tariff regulations and refund procedures are evolving rapidly; verify current requirements with CBP official guidance and qualified trade counsel before making compliance decisions.