Supreme Court Ruling Opens the Door to Tariff Refund Claims — Action Plan for Importers
On February 20, 2026, the U.S. Supreme Court issued a landmark decision in Learning Resources Inc. v. Trump, concluding that the tariff regime imposed under the International Emergency Economic Powers Act (IEEPA) was unlawful. The decision invalidates the broad suite of tariffs imposed since early 2025 — including so-called “Fentanyl Tariffs” on imports from Canada, Mexico, and China, and the sweeping reciprocal tariffs affecting virtually every trading partner. Estimates of tariff revenue collected under this regime range up to $175 billion.
The ruling dramatically alters the landscape for U.S. importers and global supply chains. With the legal basis for these tariffs erased, businesses that paid duties under the IEEPA orders now face both an unprecedented opportunity and a complex legal question: how to recover those payments. The Supreme Court did not prescribe a detailed refund process, leaving lower courts and federal agencies to shape the path forward.
Refund Rights and Strategic Considerations
Companies that directly paid IEEPA duties to U.S. Customs and Border Protection (CBP) are positioned to assert refund claims, either through administrative procedures or litigation in the U.S. Court of International Trade (CIT). Some importers filed protective actions before the Supreme Court decision to preserve their refund rights — a critical step given that liquidation status with CBP may determine eligibility and timing for relief.
Importers must consider several variables as this process unfolds:
- Liquidation Status — Liquidation status may impact available tariff refund procedures. “Liquidation” describes the CBP’s final calculation of duties, taxes, and fees due on imports, and it typically occurs 314 days after the entry date.
- Administrative vs. Judicial Remedies — Refund procedures may involve CBP’s administrative post-summary correction processes or coordinated relief through specialized courts, like the U.S. Court of International Trade.
- Volume of Claims — With potentially hundreds or thousands of importers seeking refunds, litigation and administrative review pathways are likely to evolve rapidly in the months ahead.
Clark Hill’s Capabilities and Client Support
Clark Hill already represents various importers to recover IEEPA tariffs. We are prepared to move quickly to file additional IEEPA lawsuits.
Our international trade and customs attorneys stand ready to assist companies by evaluating their exposure and determining the most effective course of action to pursue refunds. Our expertise includes administrative filings at the U.S. Customs and Border Protections and extends into litigation before the Court of International Trade and the Federal Circuit. In sum, Clark Hill’s trade attorneys are experienced working before the government agencies and courts that will shape the scope, timing, and mechanics of tariff recovery procedure.
Next Steps for Importers
Given the evolving nature of IEEPA refund mechanisms, importers and downstream purchasers should:
- Inventory tariff payments under the now-invalidated tariff orders;
- Assess liquidation status of imports; and
- Consult with trade counsel to evaluate refund pathways.
The legal and administrative framework for tariff refunds is now developing in real time. Businesses with significant IEEPA duty exposure should act proactively to protect and pursue their recovery rights.
To request a consultation about representation for tariff recovery, contact the Clark Hill Tariff Refund Response Team at tariffs@clarkhill.com. Prior to contacting us, please read the disclosures on this page.
