National law firm Ice Miller published an article on its website this week outlining developments and practices that companies seeking tariff refund relief can consider in the wake of the U.S. Supreme Court’s rejection of certain global tariffs imposed by President Trump.
Ice Miller provides legal services to the International Housewares Association.
In ruling that the Trump Administration doesn’t have sweeping global tariff authority under the International Emergency Economic Powers Act (IEEPA), the court didn’t address the issue of tariff refunds, causing most observers to speculate that such a process will be left to the lower courts.
In the recent article by Ice Miller, the law firm states, “If (U.S.) Customs determines that no further court rulings are necessary to confirm that refunds can be issued, then the refund process would likely depend on whether your entry has been liquidated.”
A liquidated entry, according to Ice Miller, is an import entry for which Customs has completed its review and issued a final, legally binding determination of the duties, taxes, and fees owed. Liquidation occurs within a year of entry, typically a little more than 300 days after entry. For entries that have already liquidated, according to the Ice Miller article, initating a refund would require filing a protest with Customs within 180 days of liquidation.
With regard to unliquidated entries, Ice Miller notes in the article that “refunds for any IEEPA tariffs tentatively transmitted on recent entries should flow through Customs procedures for post-summary correction on the Automated Customs Entry (ACE) portal.”
The Ice Miller article notes that U.S. Customs most likely will not begin to issue refunds without further instruction from the Court of International Trade (CIT), which has already confirmed that it has authority to order reliquidation and refunds in IEEPA matters under its residual jurisdiction. It has been reported that such a refund process, if and when it is put in place, could take years.
The Trump Administration previously has stated that it would not oppose court-ordered reliquidation if the tariffs are unlawful, the Ice Miller article notes.
Ice Miller states it is “unclear at this point whether all importers will need to file individual actions with the CIT to secure refunds as the import industry awaits further guidance from Customs.”
Ice Miller, in noting that the content of its article is not intended to be taken as legal advice, lays out some tactics for companies to consider in preparation for possible tariff refunds:
Inventory your exposure: Ice Miller recommends companies pull 2025 and 2026 entry summaries and identify IEEPA tariffs paid.
Preserve records: Retain entry packets, broker communications and proof of duty payments and bonds. These will support reliquidation and interest, according to Ice Miller.
Coordinate with brokers today: Ice Miller recommends asking brokers about removing IEEPA codes on new entries once Customs issues instructions and about post-summary corrections for entries filed in recent days. Further, ask brokers to create a spreadsheet of tariffs paid by Harmonized Tariff Schedule code and by tariff category so you can start tracking and being prepared for a possible refund, Ice Miller notes.
Pull together agreements and/or terms and conditions with distribution and supply chains: While only the importer of record will be eligible for potential refunds, Ice Miller notes, some companies contractually require other parties to reimburse those payments, and it will be important to review with counsel whether those agreements require the refund to be redistributed in any way.
Beware of scams and incomplete information: Vendors are already marketing AI and other tools that promise to identify eligible entries and generate claims at scale, Ice Miller wrote. Noting that refund eligibility and claim posture turn on trade statutes, liquidation status, jurisdiction, interest and protective filings, Ice Miller recommends that a customs attorney review any claims to avoid errors that can forfeit rights or delay payment.
