If the Supreme Court Strikes Down IEEPA Tariffs, You'll Need to File for Refunds—And Deadlines Are Running
- Jeff Chang
- Nov 5
- 4 min read
Today the Supreme Court heard arguments about whether Trump's 2025 tariffs were legal. During the hearing, Justice Amy Coney Barrett asked a critical question: "If you win, tell me how the reimbursement process would work. Would it be a complete mess?"
The answer makes clear that refunds won't be automatic. Companies have to file paperwork with strict deadlines. Understanding IEEPA tariff refund deadlines is critical for any importer who paid these duties in 2025.
What Happened at the Supreme Court Today
The justices spent significant time discussing what happens if they rule the tariffs were unlawful. According to U.S. Customs and Border Protection data, the government has already collected approximately $90 billion from these tariffs. Treasury Secretary Scott Bessent warned in a September court filing that potential refunds could exceed $750 billion if the Court delays its decision until next summer.
Neal Katyal, the lawyer representing businesses challenging the tariffs, told Justice Barrett that while his clients should clearly be entitled to refunds, for other businesses the process would be "very complicated." He explained there's an administrative process companies must follow.
Justice Samuel Alito noted concerns about delay, suggesting that waiting would only increase the amounts at stake and make refunds more complex.
The key takeaway: The Supreme Court isn't going to order the government to automatically send refund checks. You'll need to file claims through the established customs procedures—and those procedures have strict deadlines.
Understanding IEEPA Tariff Refund Deadlines: What Importers Must Know
Here's how the process works:
When you import goods, U.S. Customs eventually "liquidates" the entry—their final determination that the entry is complete. This typically happens 314 days after the date you imported the goods.
Once liquidation happens, you have exactly 180 days to file a formal protest if you want to challenge what you paid. Miss that deadline, and your right to a refund is gone. Under the statute (19 U.S.C. §1514), missing this deadline by even one day creates an absolute bar to recovery.
For importers who paid IEEPA tariffs in February 2025, the 314-day clock is almost up. Those entries will start liquidating within the next few weeks, which means the 180-day countdown will begin.
This isn't speculation—it's how customs law works. When the Supreme Court struck down the Harbor Maintenance Tax in 1998, the government didn't automatically refund the money. Companies only got refunds if they had filed proper administrative claims within the required timeframes.
What You Need to Do
Your options depend on timing:
If Customs hasn't liquidated your entry yet (generally entries from the last 10 months):
You can file a Post-Summary Correction (PSC) electronically through the ACE portal. This is the simpler option—but there's a hard deadline. You must file at least 15 days before Customs liquidates your entry.
If you wait too long and miss that 15-day window, you'll have to use the more complicated protest process instead.
If Customs already liquidated your entry:
You must file a formal protest within 180 days of the liquidation date. Protests are legal documents with specific requirements under 19 CFR Part 174. They must properly cite the statute, state your grounds, and typically should request that Customs stay the protest while waiting for the Supreme Court's decision.
If you want more time:
You can request that Customs extend the liquidation period. This keeps your entries open and preserves the option to file the simpler Post-Summary Correction. However, extensions increase your customs bond requirements, which can tie up significant cash or credit.
The Stakes
Example: You imported $500,000 in goods that were subject to a 20% IEEPA tariff. You paid $100,000 in additional duties.
If the Supreme Court rules the tariffs were unlawful but you missed the protest deadline, your refund is zero. The statute is clear on this.
For companies that imported significant volume in 2025, potential refunds can reach six or seven figures—but only if you meet the deadlines.
Why This Matters Now
Based on today's arguments, the Court is expected to rule by year-end.
Entries from February and March 2025 will start liquidating within the next few weeks. The 180-day protest period will begin for those entries shortly after.
Most importers are waiting to see what the Court decides. But as Justice Barrett's question today made clear, getting refunds won't be simple or automatic. There's a process with strict deadlines—and many companies don't know these deadlines exist.
What You Should Do
Check your liquidation status. Find out when your 2025 entries will be liquidated by Customs. Calculate when the 180-day protest window starts.
Don't assume refunds will be automatic. Today's Supreme Court hearing confirmed they won't be. You must file paperwork through the proper administrative channels.
Understand your deadlines. For Post-Summary Corrections, you need to file at least 15 days before liquidation. For protests, you have 180 days after liquidation. Both deadlines are absolute.
The companies that recover their money will be the ones who understand the deadlines and take action before time runs out.
Jeff Chang is a Boston attorney who helps importers with customs matters and international trade issues. If you paid IEEPA tariffs in 2025 and want to understand your deadlines and options, call for a consultation.
IMPORTANT DISCLAIMER: This article provides general information only and is not legal advice. Reading this does not create an attorney-client relationship. Customs deadlines are strict and can permanently prevent refunds if missed. If you imported goods subject to IEEPA tariffs in 2025, consult a qualified customs attorney about your specific situation and deadlines.
