IEEPA Tariff Refunds: Litigating Strategy After Supreme Court Loss
Importers who paid IEEPA tariffs must decide whether to sue in the Court of International Trade or pursue administrative refunds before the 180-day deadline lapses.
The Supreme Court's decision in Learning Resources v. Trump invalidated tariffs imposed under IEEPA, opening the door for importers to recover duties already paid. Two procedural paths exist: filing suit in the Court of International Trade under 28 U.S.C. § 1581(i), or seeking administrative reliquidation through CBP. Each carries distinct risks—litigation offers broader remedies but requires timely filing, while administrative channels may be faster but offer narrower relief. Importers should immediately inventory IEEPA tariff payments, assess statute-of-limitations exposure, and weigh forum selection carefully. Companies that delayed filing protests or suits now face compressed decision windows, and the choice of forum will shape refund scope, interest recovery, and the ability to challenge future tariff actions.