Recent court decisions addressing tariffs imposed under the International Emergency Economic Powers Act (IEEPA) have created significant uncertainty regarding the status of billions of dollars in import duties collected in recent years.
In February 2026, the United States Supreme Court held that the IEEPA statute does not authorize the President to impose tariffs under the circumstances presented in the litigation. As a result, courts are now addressing what should happen to the large amount of tariff revenue that was collected under that authority.
Public reporting and economic analyses indicate that the federal government collected well over $100 billion in duties pursuant to these tariffs.
The central question now being addressed in courts and administrative proceedings is whether those amounts must be refunded.
Who May Be Entitled to Refunds
Under U.S. customs law, duties are generally paid at the border by the “importer of record,” which is the party responsible for filing entry documents with U.S. Customs and Border Protection and remitting tariffs and duties.
However, in many commercial transactions the economic burden of those tariffs may have been passed through the supply chain. As a result, the ultimate financial impact may have been borne by a wide range of parties, including:
- U.S. businesses that imported goods directly
- Manufacturers that paid tariffs on imported components
- Retailers that imported finished goods
- Companies that rely on global supply chains
- Consumers who purchased goods that included tariff-related charges
Courts and policymakers are still determining how refunds—if ordered—should be administered.
Ongoing Litigation and Government Response
Litigation involving tariff refunds is already underway in several venues, including the U.S. Court of International Trade.
Government officials have indicated that the administration intends to follow the rulings of the lower courts regarding whether refunds must be issued and how they should be handled.
At present, the process for seeking refunds may involve administrative claims, protests filed with Customs and Border Protection, or court proceedings depending on the circumstances of the import entry.
Why This Matters
Economic analysis suggests that the amount of tariffs collected under the challenged authority may total well over $100 billion, meaning that the potential scope of refunds could be significant.
In addition to large corporations, many small and mid-sized businesses may have paid substantial tariff amounts in connection with their imports.
Understanding whether refunds are available—and how to pursue them—may require careful review of import records, supply contracts, and customs documentation.
Contact Sauder Schelkopf
Sauder Schelkopf is investigating potential claims and legal options relating to tariffs that may be subject to refund following recent court rulings.
Businesses and individuals who believe they may have paid tariffs, import duties, or tariff-related charges that could be affected by these developments are encouraged to contact the firm.
For more information about or to speak with an attorney, please contact us by completing the form on this page or call 1-888-711-9975.