ANALYSIS: Tariff Uncertainty, CIT Ruling Obscure Path to Refunds

With the outcome of the US Supreme Court’s IEEPA tariff case, Learning Resources v. Trump, still unknown, importers facing liquidation dates fear that even if those tariffs are held illegal, they won’t be able to get a refund on IEEPA duties already paid. A flurry of filings with the US Court of International Trade shows that businesses are trying to preserve their refund rights, as existing refund procedures require proactive steps with hard deadlines.

Since April 2, labeled “liberation day” by President Donald Trump, businesses have filed more than 600 cases with the CIT, relying on different steps in ...