The US Supreme Court (SCOTUS) is scheduled to hear arguments on November 5, 2025, into President Trump’s imposition of tariffs under the International Emergency Economic Powers Act (IEEPA).
We expect the court to issue its decision expeditiously, most likely before the end of 2025.
If SCOTUS agrees with the lower courts and finds some or all of the challenged IEEPA tariffs unlawful, the US should in theory stop collecting IEEPA tariffs on future entries, but it may not voluntarily cease enforcement. There is no guarantee that the court will require US Customs and Border Protection (CBP) to refund duties to any importer other than those involved in the litigation. Nor is there a guarantee that CBP will voluntarily refund duties paid to importers not involved in the litigation.
As such, all affected importers need to be prepared to take affirmative steps to obtain refunds of duties paid under the IEEPA.
This PDF provides guidance on steps importers should take to protect their interests in refunds of tariffs. Click Here to read and download.
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