IEEPA Tariff Refunds: What Is the Government Actually Doing?
A federal court just asked U.S. Customs some very pointed questions. The answers should matter to every importer who paid IEEPA duties.
A Quick Refresher
On February 20, 2026, the U.S. Supreme Court issued a landmark ruling in Learning Resources, Inc. v. Trump, striking down tariffs that had been imposed under the International Emergency Economic Powers Act (IEEPA). For businesses that had been paying these duties on imported goods, the ruling raised an immediate and practical question: can we get our money back?
IEEPA tariffs were emergency trade duties imposed by executive order. The Supreme Court found that the President had exceeded his authority in using IEEPA as a basis for broad tariff measures.
The Court Steps In
Two weeks after the Supreme Court ruling, a separate case — Atmus Filtration, Inc. v. United States — was brought before the U.S. Court of International Trade. Judge Richard K. Eaton asked the U.S. Customs and Border Protection (CBP) five direct questions about what, exactly, the agency was doing in response to the ruling. CBP filed its sworn answers on March 4, 2026.
Here is what CBP said — and what it means for importers.
The Five Questions — and CBP’s Answers
- Are there more or fewer entries now than before IEEPA duties began?
Far more — nearly double. In the twelve months before IEEPA duties took effect, importers filed roughly 39 million entries. In the twelve months since, that number jumped to over 71 million. The court asked this question to understand the sheer scale of what a refund program would involve.
- Is CBP still collecting IEEPA duties right now?
Yes. CBP confirmed that it continues to liquidate (i.e., finalize) entries with IEEPA duties applied, just as it did before the Supreme Court ruling. Nothing has changed operationally.
Sources:
Declaration of Brandon Lord, Executive Director, Trade Programs Directorate, U.S. Customs and Border Protection, filed March 4, 2026. U.S. Court of International Trade, Atmus Filtration, Inc. v. United States et al., Court No. 26-01259, Document 19.
- Has CBP issued any refunds since the Supreme Court ruling?
No. Not a single refund has been issued. Despite the Supreme Court’s decision, CBP has not returned any IEEPA duties to importers.
- Has CBP told its officers to stop applying IEEPA duties?
No. CBP has issued no internal instructions directing officers to process entries without IEEPA duties.
- If entries are eventually liquidated without IEEPA duties, will importers be refunded with interest?
This is where CBP was most careful with its words. The agency said that any validated refund would include interest — but it stopped well short of committing to refunds across the board. CBP emphasized that every entry must go through a review process first, to check whether other duties (such as anti-dumping charges, Section 301 tariffs, or Section 232 steel and aluminum duties) may still be owed.
What This Means in Plain Terms
The government is not yet acting on the Supreme Court’s ruling. As of March 4, 2026:
- IEEPA duties are still being collected.
- No refunds have been issued.
- No internal policy change has been communicated to CBP officers.
- Refunds, when they come, will not be automatic — each entry will need to pass a review process.
The fact that a federal judge had to ask these questions — and that the answers confirm complete inaction — suggests that enforcement of the Supreme Court ruling will likely require continued legal pressure.
What Should Importers Do Now?
If your company has paid IEEPA duties at any point, now is the time to act — not wait. We recommend the following steps:
- Identify all entries on which IEEPA duties were paid, including the amounts and dates.
- Ensure those entries have not yet been liquidated — once an entry is liquidated and the deadline to protest passes, the ability to claim a refund may be lost.
- File protests where appropriate to preserve your right to a refund.
- Consult with your trade advisor or tax counsel to assess your specific exposure and options.
Our firm has been closely tracking developments in IEEPA tariff litigation since the Supreme Court’s February ruling. If you have questions about your company’s exposure or refund opportunities, please contact us.
This article is provided for informational purposes only and does not constitute legal or tax advice.
