Supreme Court Tariff Ruling: What Importers Need to Do

Review Your Entries and Take Appropriate Steps to Protect Your Claims

The United States Supreme Court in Learning Resources, Inc. v. Trump, Nos. 24‑1287 & 25‑250 (U.S. Feb. 20, 2026) ruled last Friday that the Trump Administration did not have authority to issue tariffs under the International Emergency Economic Powers Act (IEEPA). 

These included the “Liberation Day” reciprocal tariffs that varied on a country-by-country basis as well as certain tariffs imposed on Canada, Mexico, China, India and Brazil. The additional tariffs ranged up to 50%.

As a consequence of the Supreme Court tariff ruling, the more than $130 billion collected of IEEPA tariffs may be refunded to the importers that paid them. There are steps importers should take to preserve their rights and receive refunds for incorrectly filed entries.

What Steps Do Importers Need to Take?

1. Review your entries for missed exemptions and file Post Summary Corrections: Given the unprecedented changes in tariffs over the past year, you may have missed exemptions from IEEPA tariffs in your entry filings. Certain food products were exempted from the tariffs and there were exemptions based on shipping dates. Note that the Section 122 Tariffs imposed by the Trump administration hours after the ruling contain the same exemptions. These exemptions were not automatically applied and had to be filed as special tariff codes. You can file a Post Summary Correction (PSC) up to 314 days after entry and U.S. Customs and Border Protection (CBP) will issue a refund if the exemption was incorrectly omitted. 
2. Catalogue the entries subject to IEEPA tariffs and extend liquidation dates: Entries generally liquidate (i.e. become finalized by CBP) 314 days after entry. Liquidation can be extended at the request of the importer. CBP is currently not allowing liquidation extensions solely for IEEPA refunds but this could change in the future. You also may be able to file a liquidation extension on another basis. 
3. File Protests: Importers can file a protest with CBP up to 180 days after the liquidation date. A protest may result in receiving a refund and can preserve your rights for future claims. Consider filing protests to get your IEEPA tariffs back. Denied protests may be appealed at the U.S. Court of International Trade. 
4. File a Lawsuit: If you have missed a protest deadline you can file a lawsuit with the Court of International Trade to recover tariff refunds due. 

Please contact Erik Lieberman at erl@liebermanpllc.com or 202-830-0300 if you have questions.