As we previously noted in a Trade Alert dated September 10, 2025, the Supreme Court continues to weigh the legality of International Emergency Economic Powers Act (IEEPA) tariffs. At this time, IEEPA duties remain in effect until the court arrives at a decision.

What does this mean for your company?

Unfortunately, this is uncharted territory, and we do not yet know the outcome of the IEEPA case, nor how exactly to protect potential refunds, as no guidance on that has been released.

Here are some options to consider:
• Monitor: It is crucial to track transactions and liquidation status where the IEEPA duties have been paid, as well as the amount of IEEPA duties paid.
• Protective Protest: If an entry has liquidated, one option is to submit a formal protest against the liquidation to potentially preserve the right to a refund. Please note that filing the protective protest is not a guarantee of a refund. Some Customs attorneys are advising that importers would have to file an injunction against liquidation to protect any potential IEEPA refunds instead of a protest.
• File a lawsuit with the Court of International Trade (CIT): Importers can file legal action with the CIT to challenge the validity of the IEEPA tariffs.
• Take no action pending the Supreme Court Ruling: The case is now under expedited review by the Supreme Court. Importers can decide to wait and see if the Supreme Court upholds the CAFC ruling before determining a course of action.
Please note that Post Summary Correction (PSC) filings cannot currently be submitted for unliquidated entries that remove IEEPA tariffs. However, this may change in the future if the Supreme Court upholds the CAFC ruling. We have also been notified that CBP will not be accepting extension of liquidation requests.

It is currently unclear whether refunds will be issued if importers do not take action on the affected entries in the event that the Supreme Court declares these tariffs illegal. We recommend consulting with a trade attorney to determine your company’s best course of action.

Due to the rapidly changing application and modifications of duty rates, please note that Deringer is not responsible for coordinating the timing of U.S. entry and imposed tariff rates.