The Supreme Court’s decision in Learning Resources, Inc. v. Trump and V.O.S. Selections, Inc. v. Trump (Feb. 20, 2026) paved the way for refunds of tariffs imposed under the International Emergency Economic Powers Act (IEEPA). The U.S. Court of International Trade (CIT) issued a March 4, 2026, order directing U.S. Customs and Border Protection (CBP) to liquidate or reliquidate entries without IEEPA duties, and that refunds are due to all importers. But the CIT has since suspended immediate enforcement while CBP develops a new refund process, and the government considers options for appealing the CIT order. Note that the government argued to the CIT that the Supreme Court decision does not mean refunds need to be paid to all importers.
All of this means there is and will continue to be great uncertainty as to the availability of refunds. For now, here are steps you can take to be ready if and when refunds are issued:
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Identify current status
First, determine the status of the tariffs you’ve paid. Are they liquidated or unliquidated? For unliquidated entries, consider filing Post Summary Corrections (PSCs) where available to flag IEEPA duties before liquidation. If they are liquidated, how long ago did they become so? Prepare to file CBP protests within the 180‑day window applicable to liquidations, if not already filed. Filing suit in the CIT, as over 2,000 importers have done since the Supreme Court’s decision, is also an option for preserving your rights to a refund, especially for tariffs liquidated more than 180 days ago.
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Organize critical records
Export and centralize entry summaries, bills of lading, commercial invoices, customs declarations, broker communications, and proof of payment by entry number.
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Prepare for electronic refunds
Do you have an account on CBP’s Automated Commercial Environment (ACE) Portal? If not, you should! Confirm whether you have ACE account access and enroll in ACH electronic refund processing now so payments are not delayed if and when CBP begins issuing refunds. CBP will not issue paper refund checks.
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Prioritize and quantify exposure
If you have many tariff entries to address, triage by dollar amount, liquidation status, and whether entries are subject to other duties (AD/CVD, Section 301/232) that may affect refundability.
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Review commercial contracts
If you were not the importer of record, or if you passed along tariff costs to your customers, review your contracts to see whether you or another party have an obligation to mitigate tariffs paid.
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Expect delays and scrutiny
To the extent they will issue refunds, CBP has signaled phased automation through ACE and other tools, and they will review for other duties. Refunds may be aggregated, validated, offset, or delayed pending appeals.
If you are unsure whether you will be eligible or have questions about the process, please reach out to your BrownWinick attorney. We can help.