The U.S. Supreme Court will hear two major cases on November 5, 2025, that could reshape how tariffs are applied under the International Emergency Economic Powers Act (IEEPA). With tariffs as high as 125% under review, the decision could impact how much importers owe—and whether they can recover duties already paid.
But here’s the challenge: customs deadlines move faster than the courts. Waiting for the final ruling could mean missing your refund window. That’s why importers need to act now to preserve their rights.
Why Importers Can’t Wait
- Strict timelines apply. Customs entries usually “liquidate” 314 days after filing. After that, refunds are no longer possible.
- Court outcomes are unpredictable. The Supreme Court could uphold, strike down, or delay decisions on these tariffs.
- Proactive steps protect your business. Importers who act now keep the door open to potential duty recovery later.
What Are the IEEPA Tariffs?
In 2025, the administration imposed tariffs under IEEPA tied to national emergency declarations, including:
- Fentanyl imports from China, Canada, and Mexico
- Trade deficit–related tariffs aimed at protecting U.S. manufacturing
- Secondary measures later applied to goods from India and Brazil
These tariffs are being challenged in court, with the key question: Does IEEPA actually give the President authority to impose tariffs—or is that power reserved for Congress?
What Could the Supreme Court Decide?
- Tariffs Upheld: Importers keep paying duties. Refunds unlikely without further litigation.
- Tariffs Struck Down: Tariffs end; eligible refunds issued for claims filed in time.
- Partial Ruling: Some tariffs stand, others fall, creating mixed results.
- Jurisdiction-Only Ruling: Cases could be sent back to lower courts, prolonging uncertainty.
Action Steps for Importers
- Request Extensions of Liquidation
- Entries liquidate after ~314 days. Extensions (up to 12 months) give more time.
- Watch out: surety bond collateral may remain tied up longer.
- File Protests with CBP
- Must be filed within 180 days of liquidation.
- Protests preserve refund eligibility if tariffs are struck down.
- One protest per entry per merchandise category—plan strategically.
- Consult Trade Counsel
- Relief may apply only to parties directly involved in litigation.
- Filing your own legal action may be necessary.
- Courts often reject claims if administrative remedies (like protests) weren’t exhausted first.
The Bottom Line
The Supreme Court’s ruling on IEEPA tariffs could reshape U.S. trade law, but clarity may take months—or years. Importers can’t afford to wait.
To protect your refund rights:
- Extend liquidation when possible
- File timely protests
- Work with trade counsel
At Shippabo, we help importers navigate uncertainty, reduce risk, and make smarter decisions in complex trade environments. If you want guidance on how these tariff changes could impact your shipments, our team is here to help.