On February 20, 2026, the U.S. Supreme Court held unlawful certain broad-based tariffs imposed under the International Emergency Economic Powers Act (IEEPA). In essence, the Court concluded that IEEPA does not grant the President authority to impose tariffs of that kind, since tariff-setting authority rests with Congress and any delegation of such scope would require clear and specific statutory authorization.
Following that decision, U.S. Customs and Border Protection (CBP) could no longer continue collecting tariffs imposed under IEEPA. For affected companies, however, the most important practical issue is no longer just whether those tariffs were lawful, but also how, when, and through which channels refunds of amounts already paid may be pursued.
1. Will the amounts paid be refunded automatically?
A significant development has taken place in recent days. On March 4, 2026, a judge of the U.S. Court of International Trade (CIT) ordered the government to begin processing refunds of IEEPA tariffs, including interest.
That said, this does not mean that an automatic refund system is already fully in place or that the process will move forward without complications. On March 6, 2026, CBP advised the CIT that it could not immediately implement that order in the manner contemplated, citing operational constraints and the sheer scale of the process.
Accordingly, the prudent view remains clear: although there is now a judicial basis supporting refunds, importers should not assume that reimbursement will occur automatically and without any action on their part.
2. Deadlines remain the key issue
The main risk in these cases remains allowing the applicable legal deadlines to lapse without taking action, as this may jeopardize, or even bar, recovery of the amounts paid. According to CBP’s own published guidance, where an import has already been liquidated (a “liquidated entry”), a claim, known as a protest, may be filed within 180 days from the date of liquidation.
It is worth clarifying what an entry means in this context. In U.S. customs terminology, an entry is, broadly speaking, each customs filing or import transaction submitted to Customs in connection with specific goods. When we refer to liquidated entries, we mean import transactions that have already been formally reviewed and closed by CBP.
3. The distinction between liquidated and unliquidated transactions is now critical
This issue, which at other times might have seemed purely technical, is now of central practical importance. According to CBP, as of March 4, 2026, there were still approximately 20.1 million unliquidated entries affected by these tariffs, out of more than 53 million transactions involving over 330,000 importers.
For unliquidated entries, the ordinary 180-day period tied to liquidation would not yet have started to run. That does not necessarily mean that nothing should be done; rather, the appropriate strategy must be determined based on the exact status of each transaction. An import that is still pending liquidation is not in the same legal position as one that has already been formally closed by Customs.
4. What we recommend doing immediately
We recommend acting without delay and reviewing the matter on a transaction-by-transaction basis. In particular:
- Identify all imports subject to tariffs imposed under IEEPA.
- Gather the relevant documentation, including Entry Summaries (CBP Form 7501), proof of payment, and the tariff classifications applied.
- Verify, for each transaction, whether the import has already been liquidated and, if so, on what date.
- Define the appropriate strategy as soon as possible, whether by filing a protest or by pursuing other administrative or judicial remedies, where appropriate.
5. Other relevant considerations
The financial scale of the issue helps explain the complexity of the refund process. CBP informed the CIT that it had collected approximately $166 billion in duties and deposits associated with these IEEPA tariffs.
In addition, the litigation front remains highly active: thousands of importers have brought claims seeking recovery of the amounts paid, confirming that many businesses are not simply waiting for the system to resolve the issue on its own.
6. How can we help?
Finally, it is important to bear in mind that the invalidation of the IEEPA tariffs does not, by itself, eliminate other customs-related risks. Exposure may still arise from undervaluation, fictitious transshipment arrangements, inaccurate declarations, or other conduct subject to penalties under U.S. customs laws.
Cases & Lacambra has maintained a physical presence in the United States since 2018 and has a strong litigation and arbitration practice. We are in a position to assess each matter on an individual basis and to design the most appropriate strategy to maximize the prospects of recovering tariffs paid improperly, while at the same time safeguarding the client’s rights against potential administrative or procedural issues.
