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Holding the Government Accountable — Seeking Relief for Importers and Businesses Harmed by Unlawful Tariffs
If Your Company Paid IEEPA Tariffs, You May Be Entitled to a Refund
In February 2026, the United States Supreme Court ruled that the International Emergency Economic Powers Act does not authorize the President to impose sweeping tariffs. Shortly after the Supreme Court’s opinion was announced, President Trump described the ruling as deeply disappointing and outlined potential next steps for his trade policy agenda.
For companies that paid substantial duties under those tariffs, the ruling has significant financial implications.
If your business paid tariffs imposed under the International Emergency Economic Powers Act (IEEPA), you may have the right to pursue recovery of those funds through federal litigation and related administrative proceedings.
For nearly one year, the government collected sweeping tariffs under IEEPA, including broad tariffs on imports from multiple trading partners, without explicit statutory authority from Congress. The Supreme Court’s decision confirms that IEEPA does not grant the President sweeping and permanent tariff powers.
This has major implications for:
This ruling transforms the landscape for importers and businesses that paid IEEPA-based tariffs:
Congress passed the International Emergency Economic Powers Act in 1977. The statute grants the President authority to regulate a range of international economic transactions after declaring a national emergency. Under IEEPA, a President may regulate certain economic activities, including imports and trade-related transactions.
To invoke IEEPA, a President must first declare a national emergency under the National Emergencies Act. President Trump declared such an emergency, citing underlying conditions including lack of reciprocity in bilateral trade relationships, disparate tariff rates and non-tariff barriers, and foreign economic policies that suppress domestic wages and consumption reflected in persistent trade deficits.
Congress retains authority to terminate a national emergency through a joint resolution or amend IEEPA to limit executive authority. However, Congress has never clearly stated that IEEPA permits a President to impose direct tariffs on foreign nations. Until April 2, 2025, IEEPA had never been used to enact direct tariffs.
The closest historical comparison occurred in 1971, when President Nixon invoked the Trading with the Enemy Act and imposed a supplemental import duty during a monetary crisis.
The scale of the IEEPA tariffs is substantial.
United States Customs and Border Protection reported that between January 20 and December 15, 2025, more than $200 billion in tariffs was collected.
In filings before the Supreme Court, Treasury Secretary Scott Bessent stated that if the Court affirms lower court rulings against the tariffs, aggregated refunds could range from $750 billion to $1 trillion.
The longer a final ruling is delayed, the greater the potential refund exposure becomes as additional duties continue to be collected.
Although the Supreme Court has ruled that IEEPA does not authorize tariff imposition, recovery is not automatic. Companies must affirmatively assert their claims and comply with strict procedural requirements.
Pursuing recovery may involve:
Timely action is critical. Failure to preserve rights within the required deadlines may limit recovery options.
Our practice focuses on companies that:
Businesses of all sizes may have viable claims.
Recovery of tariffs paid under IEEPARestitution of unlawfully collected dutiesCompensation for economic harm caused by tariff impositionJudicial enforcement of statutory and constitutional limits
We represent importers, manufacturers, distributors, and other affected businesses nationwide.
The legal landscape surrounding IEEPA tariffs continues to evolve. The potential refund exposure is historic in scale. Companies that paid substantial duties should promptly evaluate their legal options to preserve their recovery rights.
We are actively taking these claims on behalf of importers of record who have paid tariffs which were passed through executive orders under the International Emergency Economic Powers Act.
Contact us for a free case review or call us at 1-850-435-7000.
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