What did the December 15, 2025 CIT ruling say about IEEPA tariff refunds?

The Court of International Trade ruled that it has authority to order reliquidation and refunds if IEEPA tariffs are struck down. However, the court also indicated that CBP protests may not be a valid mechanism for challenging IEEPA tariffs because CBP's collection of these duties is a ministerial action with no discretion.

I filed a CBP protest for IEEPA tariffs. Is that still valid?

It's uncertain. The December 15 ruling suggests protests may not preserve rights while waiting for the Supreme Court decision. However, the ruling could be appealed, post-ruling protests may still be viable, and your protest creates a record that could support other claims. Relying on a protest alone now carries more risk than before.

What is the safest way to preserve IEEPA tariff refund rights after the December ruling?

Filing a protective action at the Court of International Trade under 28 U.S.C. Section 1581(i) is the most certain path. The government has stated on the record it will not oppose reliquidation for plaintiffs who file these actions. This commitment does not extend to importers who rely solely on CBP protests.

Is filing at the CIT the only way to get an IEEPA tariff refund?

No, other avenues may emerge including an administrative refund process from CBP, post-ruling protests that CBP honors, or class action litigation. However, these possibilities are speculative. The CIT filing path has an explicit government commitment behind it, while other paths do not.

While We Wait for the Supreme Court: How the December CIT Ruling Changes IEEPA Tariff Refund Strategy

Q: Should I file at the CIT if I already filed a CBP protest?

This depends on your IEEPA duty exposure, risk tolerance, and deadlines. Many importers are concluding that a CIT filing is worthwhile insurance even if they already filed a protest. Others are waiting to see how the situation develops after the Supreme Court rules. Neither approach is unreasonable given current uncertainty.

Jeff Chang
Jan 15
5 min read

Business professional in gray blazer sitting in waiting area, holding documents with hand on chin in thoughtful pose, with other professionals waiting in background — Importers who filed CBP protests are now wondering whether that's enough to preserve their IEEPA tariff refund rights.

The Supreme Court could rule any day on whether President Trump's IEEPA tariffs are lawful. While we wait, a December 15, 2025 ruling from the Court of International Trade has changed how importers should think about preserving their refund rights.

If you filed a protest with CBP based on earlier guidance, you may be wondering whether that's still enough. Here's what we know now, what remains uncertain, and what importers should consider before the Supreme Court decides.

What Did the December 15 Ruling Say?

In AGS Company Automotive Solutions v. United States, the CIT addressed whether importers need to take action now to preserve refund rights, or whether they can wait for the Supreme Court to rule on the legality of IEEPA tariffs.

The court made two significant findings:

First, the CIT confirmed it has authority to order reliquidation and refunds. If the Supreme Court strikes down the IEEPA tariffs, the CIT can order CBP to recalculate duties and issue refunds to importers who have filed suit, even for entries that have already liquidated.

Second, the court indicated that CBP protests may not be a valid mechanism for challenging IEEPA tariffs. The court reasoned that CBP's collection of IEEPA duties is a "ministerial" action taken pursuant to executive orders. Because CBP has no discretion in collecting these tariffs, the protest mechanism under 19 U.S.C. § 1514 may not apply.

This second finding is what has many importers concerned.

I Filed a Protest. Is That Still Good?

This is the question on most importers' minds since the ruling.

The honest answer: it's uncertain.

The December 15 ruling suggests that protests may not preserve your rights while waiting for the Supreme Court decision. However, several important qualifications apply:

The ruling could be appealed or revisited. The CIT's determination that protests are unavailable is one court's interpretation. It could be challenged, and subsequent rulings could reach a different conclusion.

Post-ruling protests may still be viable. The December 15 ruling addressed whether protests can preserve rights before the Supreme Court rules. It did not definitively address what happens after a favorable ruling. If the Supreme Court strikes down the tariffs, CBP may issue guidance allowing protests for refunds at that point.

Your protest creates a record. Even if protests are ultimately deemed insufficient to preserve rights on their own, having filed a protest documents your intent to seek a refund and creates a paper trail that could support other claims.

The bottom line: If you filed a protest, you took reasonable action based on the information available at the time. That protest may still have value. But given the December 15 ruling, relying on a protest alone carries more risk than it did before.

What Is the Safest Path to an IEEPA Tariff Refund?

Based on current court rulings and government statements, filing a protective action at the Court of International Trade under 28 U.S.C. § 1581(i) is the most certain way to preserve IEEPA tariff refund rights.

The government has stated on the record that it will not oppose reliquidation and refunds for plaintiffs who file Section 1581(i) actions at the CIT, if the tariffs are ultimately held unlawful. This commitment does not extend to importers who rely solely on CBP protests or other administrative mechanisms.

Filing at the CIT is not the only possible path to a refund. Other avenues may emerge, including:

An administrative refund process established by CBP after a favorable Supreme Court ruling
Post-ruling protests that CBP agrees to honor
Class action litigation
Other mechanisms the courts or agencies develop

But these possibilities are speculative. The CIT filing path has an explicit government commitment behind it. The other paths do not.

Should I File at the CIT If I Already Filed a Protest?

This is a judgment call that depends on your specific situation, including:

How much IEEPA duty exposure do you have? For importers with substantial amounts at stake, the cost of a CIT filing may be modest relative to the potential refund. For smaller amounts, the calculation is different.

What is your risk tolerance? If your protest turns out to be sufficient, a CIT filing would be unnecessary. If your protest turns out to be insufficient, and you didn't file at the CIT, you may lose your refund rights entirely.

What are your deadlines? The two-year statute of limitations for Section 1581(i) claims runs from when the cause of action accrues. For entries where IEEPA tariffs were paid in early 2025, that window could begin closing in early 2027.

Many importers are concluding that a CIT filing is worthwhile insurance, even if they already filed a protest. Others are choosing to wait and see how the situation develops after the Supreme Court rules. Neither approach is unreasonable given the current uncertainty.

What Happens When the Supreme Court Rules?

Everything described above reflects our understanding while we wait for the Supreme Court's decision. Once the Court rules, the landscape could shift significantly.

If the Court strikes down the tariffs:

The CIT will likely lift the stay on pending cases and issue guidance on refund procedures
CBP may establish an administrative refund process, though the scope and timing is unknown
The question of whether protests are valid may be revisited or clarified
Importers who filed at the CIT will be in the strongest position based on current government commitments

If the Court upholds the tariffs:

The refund question becomes moot
Importers would need to evaluate other strategies for managing ongoing tariff costs

Timing:

The Supreme Court is expected to rule in early 2026, though the decision could come as late as June. The oral arguments in November suggested skepticism from several justices about the administration's use of IEEPA to impose tariffs, but the outcome remains uncertain.

We will publish an update once the Court issues its decision explaining what importers should do next.

How to Protect your IEEPA Tariff Refund Rights Now?

If you haven't taken any action yet: Evaluate your IEEPA duty exposure and consider whether filing at the CIT makes sense for your situation. The December 15 ruling suggests this is the safest path to preserve refund rights.

If you filed a protest but not a CIT action: Your protest may still have value, but it carries more uncertainty than before. Consider whether supplementing it with a CIT filing is appropriate given your exposure and risk tolerance.

If you already filed at the CIT: You are in the strongest position under current guidance. Continue to monitor developments.

Regardless of what action you take: Maintain detailed records of all entries subject to IEEPA tariffs, including dates, amounts paid, and supporting documentation.

How Chang Law Group Can Help

We are assisting importers with evaluating their IEEPA tariff exposure, assessing the costs and benefits of filing at the Court of International Trade, and taking the steps necessary to preserve refund rights.

If you have questions about how the December 15 ruling affects your situation, or whether your current preservation strategy is sufficient, contact us to schedule a consultation.

Contact:

Phone: (617) 307-1238
Email: info@jchanglaw.com
WeChat: ChangLawGroupLLC

Chang Law Group LLC: One Marina Park Drive, Suite 1410 Boston, MA 02210

This article provides general information only and is not legal advice for your specific situation. Reading this post does not create an attorney-client relationship with Chang Law Group. This article may not reflect recent developments or apply to your particular circumstances. Consult Chang Law Group LLC to evaluate your specific situation and options.