In a 6-3 decision on February 20, 2026, the United States Supreme Court ruled in Learning Resources, Inc. v. Trump that the Executive Branch exceeded its statutory authority by imposing sweeping emergency tariffs under the International Emergency Economic Powers Act (IEEPA). While the ruling settled the constitutional questions, it left a multi-billion-dollar question:
How do businesses get their money back?
The focus has shifted from Washington D.C. to the U.S. Court of International Trade (CIT) in New York City. The rapidly evolving landscape of IEEPA tariff refunds saw a significant shift on March 6, 2026. Following a landmark ruling earlier in the week in Atmus Filtration, Inc. v. United States which ordered universal refunds for importers, Judge Richard K. Eaton of the CIT has suspended the immediate enforcement of that order. The U.S. Custom and Border Protection (CBP) has been ordered to provide a progress update on the development of the new refund portal by March 12, 2026.
While the actual disbursement of refunds is currently paused, this is a critical window for legal and administrative preparation. Importers should not assume that refunds will be automatic for all entries.
NEXT STEPS:
At Chan Vitanza LLP, we are actively monitoring the daily developments in the CIT and the CBP’s administrative response. We are prepared to assist your business in:
• Reviewing and determining the scope of tariffs paid under IEEPA for recovery.
• Shielding your right to a refund for entries that are nearing their 180-day liquidation finality.
• Providing legal guidance as the automated refund system is implemented.
One thing is certain: Importers who paid IEEPA duties will receive refunds—the only question is when. CBP estimates that new ACE functionality will take about 45 days, pointing to mid-to-late April 2026 as the earliest realistic window, though that timeline could easily slip. Do not wait for the system to go live. Importers who move now will be best positioned when refunds begin processing—so act immediately to prepare for the refund process.
If you have questions about refund eligibility or how to prepare for the claims process, contact our New York team immediately. The window to prepare is now, and companies that act early will be best positioned when refunds begin processing. Our attorneys are actively tracking these developments and can help you navigate the requirements, position your claims efficiently, and accelerate recovery of any duties owed.