Complete Guide to IEEPA Tariff Refunds

It’s one of the biggest developments for importers in decades. In February, the Supreme Court rejected President Trump’s approach to IEEPA tariffs. This decision carries major financial implications for importers and those who paid tariffs. And a central question involves how people can get IEEPA tariff refunds.

This is a complex issue. And complicating matters further is that the window to file a refund claim is short.

For importers who paid IEEPA tariffs, there’s a lot to sort through in a limited time. We can help you navigate this complex landscape and assist with a tariff refund.

To help you understand the situation, here is our complete guide to IEEPA tariff refunds, based on what we know right now. These draw upon the experience of professionals who understand the complexities of tariffs and the legal system.

If you have questions about tariffs after reading this guide, call Frost Law AZ, LLC at (602) 649-3887 or fill out our contact form to schedule a consultation about your IEEPA tariff refund options.

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What are IEEPA tariffs?

IEEPA tariffs are a special tax on imported goods imposed by President Donald Trump in 2025 and 2026. These tariffs were later found to be unconstitutional by the Supreme Court in Learning Resources, Inc. v. Trump. Here are some important definitions and background information:

Tariffs are special taxes on imported goods. According to the Constitution, these taxes should be imposed and regulated by Congress. IEEPA is the International Emergency Economic Powers Act, a 1977 federal law that allows the President to regulate international trade during a national emergency. In 2025 and 2026, President Trump issued multiple executive orders that imposed or adjusted tariff rates, citing his authority under IEEPA. These are the IEEPA tariffs that have been in the news.

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What is Learning Resources, Inc. v. Trump?

Learning Resources, Inc. v. Trump is a lawsuit challenging the tariffs that came before the Supreme Court. The court ruled in February 2026 that the International Emergency Economic Powers Act (IEEPA) doesn't allow the President to unilaterally set tariffs. This meant that the IEEPA tariffs from 2025 and 2026 were unconstitutional and should be refunded. The Supreme Court did not decide how the IEEPA tariffs were to be refunded.

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When did IEEPA tariffs start?

The IEEPA tariffs started in February 2025, when President Trump signed executive orders imposing tariffs on Canada, Mexico, and China. These tariffs continued through February 2026, when they were struck down by the Supreme Court.

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Who can sue for IEEPA tariff refunds?

The person or business who was legally responsible for paying the tariffs—called the "importer of record"—is the one with the right, or standing, to sue for tariff refunds. Sometimes related businesses might have limited rights, but the primary claimant is typically the importer who paid the tariffs.

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How would IEEPA tariff refunds work?

How tariff refunds work depends on the specific path an importer takes and the nature of their claim. Depending on the timeline and claim involved, importers may choose to file a Post Summary Correction (PSC) with U.S. Customs, file a protest with U.S. Customs, or file suit in the U.S. Court of International Trade. These are all discussed below. An experienced law firm will advise importers on the best path for any potential tariff refunds.

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What is Post Summary Correction?

Post Summary Correction is a process where importers ask U.S. Customs to review previously submitted information about their imports. Think of this as correcting errors on import documents when goods are brought into the United States. There is a limited timeframe to file these corrections. Law firms may seek refunds for their clients through filing these Post Summary Corrections.

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What are the advantages and risks of seeking IEEPA tariff refunds through Post Summary Correction?

The main advantage of seeking tariff refunds via Post Summary Correction is that it can be a quicker and less complicated process than other methods. Essentially, importers are just asking U.S. Customs and Border Protection to fix information, which usually doesn’t involve going to court. However, if importers have missed their deadline to file a Post Summary Correction, they generally can’t use this method anymore. Additionally, these corrections might trigger audits by Customs, leading to other potential issues or additional costs.

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What is filing a protest after liquidation?

When goods are imported, U.S. Customs calculates and assesses the tariffs on those goods. This official decision is called "liquidation." Importers have a 180-day timeframe after liquidation to file a formal protest and object to these findings. Because many of the disputed tariffs are near liquidation, law firms may seek refunds for their clients by filing protests during the 180-day window. So again, timing for a refund is critical.

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What are the advantages and risks of filing protests after liquidation?

Filing a protest allows importers to challenge the duties assessed on a liquidated entry. It's one of the main processes for disputing U.S. Customs determinations. Filing a protest can be administratively complex and U.S. Customs can take up to two years to respond to protests. While waiting, any potential refunds remain in limbo.

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What is filing an action in the Court of International Trade?

Importers have the right to file an action in the U.S. Court of International Trade, especially where their administrative options have been exhausted. This represents the most serious legal escalation for pursuing tariff refunds, as it involves a formal judicial process, complete with judges, rules of evidence, and potential trials. In order to preserve the right to recover high-value refunds and depending on the specific circumstances, this course of action may be optimal for some importers. Law firms with attorneys admitted to the U.S. Court of International Trade can help importers to file claims.

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What are the advantages and risks of filing an action in the Court of International Trade?

The biggest advantage of filing a lawsuit in the Court of International Trade is that it offers the greatest potential for substantial refunds on significant claims, especially when challenging broader legal issues. The main risks are the potential costs involved, including legal fees and other litigation expenses.

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Discuss Your IEEPA Tariff Refund Options With Frost Law AZ, LLC

Seeking IEEPA tariff refunds is complex, with various deadlines as well as multiple administrative and legal processes involved. Regardless of your specific timeline or the process you decide to pursue, experienced legal guidance is critical to ensure that you preserve your refund rights.

If you're an importer looking to claim your tariff refund, our team of experienced trade and tax lawyers at Frost Law AZ, LLC, is ready to help you every step of the way. We'll assess your initial eligibility, determine your best path forward, and organize all of the documentation you'll need for a successful refund claim. We'll also represent you during administrative or court proceedings.

Let us evaluate your specific situation and discuss how we can help you. Call Frost Law AZ, LLC at (602) 649-3887 or fill out our contact form to set up a consultation about your potential IEEPA tariff refunds.