The Supreme Court ruled 6-3 that IEEPA does not authorize presidential tariffs. U.S. importers who paid these unlawful duties may be entitled to full refunds. We connect you with recovery experts and advance funding so you don't have to wait years to get paid.
On February 20, 2026, the Court invalidated all tariffs imposed under IEEPA — the largest executive tariff action in modern history.
In Learning Resources, Inc. v. Trump, the Court held that IEEPA's power to "regulate importation" does not include the power to impose tariffs. The statute contains no reference to tariffs, duties, or taxes — and the power to tax belongs to Congress.
The ruling invalidates the "reciprocal" Liberation Day tariffs, fentanyl-related tariffs on China, Canada, and Mexico, and all other IEEPA-based duties. Section 232 tariffs on steel, aluminum, and autos remain unaffected.
The Court did not establish a refund mechanism. Recovery requires importers to take affirmative action — either through CBP administrative processes, Post-Summary Corrections for unliquidated entries, or litigation at the U.S. Court of International Trade.
Entries are liquidating on a rolling basis. Importers generally have 180 days from liquidation to file a protest. The CIT has suggested that direct court filings may be the primary recovery path. Delays risk forfeiting refund eligibility.
An estimated $175 billion in IEEPA tariffs were collected from U.S. importers between February 2025 and February 2026. This impacts manufacturers, distributors, retailers, wholesalers, and e-commerce businesses across virtually every industry. Many eligible importers have not yet taken steps to preserve their refund rights.
Whether you want expert guidance through the filing process or immediate capital against your refund claim, we connect you with the right solution.
Our recovery partners handle the full claims process — from assessing your exposure and gathering documentation to coordinating with trade counsel and filing at the Court of International Trade.
Government refunds could take years to process. Our funding partners purchase your validated refund claim, putting cash in your hands now instead of waiting for CIT resolution and CBP processing.
From initial assessment to recovery — a streamlined path to getting your money back.
Complete our intake form with your business details and estimated IEEPA tariff exposure. This takes less than five minutes.
Our recovery partners analyze your import history, identify eligible entries, determine liquidation status, and calculate your estimated refund amount.
Decide between expert-assisted filing for full recovery over time, or advance funding for immediate cash against your validated claim.
Your selected partner handles filing, documentation, legal coordination, and ongoing case management — so you can focus on running your business.
The Court ruled that all tariffs imposed under the International Emergency Economic Powers Act (IEEPA) are unlawful. This includes the "reciprocal" Liberation Day tariffs imposed in April 2025, the fentanyl-related tariffs on China, Canada, and Mexico from February–March 2025, and any other tariff actions citing IEEPA as their legal authority. Section 232 tariffs (steel, aluminum, autos) and Section 301 tariffs remain in effect as they were authorized under different statutes.
The importer of record — the party that paid IEEPA duties to U.S. Customs and Border Protection — is the entity eligible to pursue a refund. This typically includes manufacturers, wholesalers, retailers, distributors, and e-commerce businesses that imported goods subject to IEEPA tariffs between February 2025 and February 2026. Your eligibility can be confirmed through your CBP entry summaries (Form 7501) and ACE data.
Your refund amount equals the total IEEPA tariff duties you paid as importer of record. IEEPA tariff rates ranged from 10% to over 40% depending on the country of origin and product classification. A free exposure assessment with our recovery partners will give you a precise calculation based on your actual import entries.
The Supreme Court did not order automatic refunds, and the administration has signaled it will make the recovery process as difficult as possible. Refunds are not being issued automatically — importers must take affirmative action. Entries are liquidating on a rolling basis with filing deadlines, and the Court of International Trade has indicated that direct court filings may be the primary path to recovery. Waiting risks missing critical deadlines and forfeiting your refund rights entirely.
Advance funding allows you to monetize your validated tariff refund claim immediately, rather than waiting years for CIT litigation and CBP processing to conclude. A funding partner purchases your refund claim at an agreed-upon rate, providing you with cash now. They then assume the timeline risk and collection effort. Specific terms are discussed during your consultation after your claim has been assessed.
Without advance funding, the timeline is uncertain. Government projections suggest litigation could take two to five years. Normal tariff refund processing can add additional time. The CIT and CBP are still formalizing the administrative process. If you choose advance funding, you receive cash within weeks of completing the claim validation process.
Key documents include CBP entry summaries (Form 7501), ACE system data showing duties paid, commercial invoices, bills of lading, and customs broker records. Our recovery partners help you gather and organize this documentation — you don't need to have everything prepared upfront. Your customs broker can typically pull most of the required data from their systems.
Complete the form below and a recovery specialist will contact you within one business day to discuss your options.
Thank you for your inquiry. A recovery specialist will contact you within one business day to discuss your IEEPA tariff refund options and next steps.