In recent years, tariffs imposed under the International Emergency Economic Powers Act (IEEPA) have become a major point of legal and financial uncertainty for U.S. importers.

Following significant litigation and recent federal court rulings, many businesses are now asking a critical question:

Were these tariffs lawfully imposed — and can they be recovered?

This guide explains how IEEPA tariffs work, the current legal landscape, and what importers should be doing right now to protect their rights.

What Is IEEPA?

The International Emergency Economic Powers Act (IEEPA) is a federal law that allows the President to regulate economic transactions during a declared national emergency.

Under IEEPA, the executive branch can:

• Restrict trade with foreign entities
• Block assets
• Regulate financial transactions

Historically, IEEPA has been used for sanctions programs, not broad tariff regimes.

What Are IEEPA Tariffs?

IEEPA tariffs refer to duties imposed on imported goods under presidential authority tied to a declared national emergency.

Unlike traditional tariffs imposed under statutes such as:

• Section 301 (trade retaliation)
• Section 232 (national security)

IEEPA-based tariffs rely on emergency economic powers, which has raised significant legal questions about their scope and limits.

Why Are IEEPA Tariffs Being Challenged?

Recent litigation has focused on whether IEEPA actually authorizes the imposition of tariffs.

Key Legal Arguments

Importers and litigants have argued:

• IEEPA does not explicitly authorize tariffs
• Congress did not intend for IEEPA to be used as a tariff statute
• Other statutes (like Section 301 and 232) already provide specific tariff authority

These arguments have gained traction in federal courts

Recent Court Developments

In 2026, the U.S. Court of International Trade (CIT) issued significant rulings addressing IEEPA-based tariffs.

In at least one major decision, the court:

• Found that the tariffs exceeded statutory authority
• Ordered relief impacting the administration of affected entries

These rulings have opened the door for potential refunds of duties previously paid.

What This Means for Importers

If you paid tariffs imposed under IEEPA authority, you may have opportunities to recover those funds — but timing and procedure are critical.

Potential Relief Includes:

• Refunds of duties paid
• Suspension of liquidation on affected entries
• Administrative claims through CBP
• Litigation in the Court of International Trade

The Refund Process: What We Know So Far

The refund landscape is still evolving, but several key points are clear:

1. Liquidation Status Matters

• Entries that have not yet liquidated may be easier to address
• Liquidated entries may require formal protests

2. Protest Deadlines Are Critical

• Importers generally have 180 days from liquidation to file a protest under 19 U.S.C. § 1514

3. CBP Systems Are Evolving

• CBP is working on systems (such as ACE/CAPE updates) to process claims
• Procedures are still developing

Strategic Considerations for Importers

Given the uncertainty, importers should take a proactive approach.

Immediate Action Steps

• Identify all entries impacted by IEEPA tariffs
• Determine liquidation status
• Calendar protest deadlines
• Preserve rights through timely filings
• Evaluate potential litigation strategies

Common Mistakes to Avoid

• Waiting for final guidance before acting
• Missing protest deadlines
• Assuming refunds will be automatic
• Failing to track affected entries
• Not coordinating with trade counsel

Why Legal Guidance Matters

IEEPA tariff recovery is not a routine customs matter. It involves:

• Federal court litigation
• Statutory interpretation
• Administrative procedure before CBP

Working with experienced counsel — particularly someone familiar with CBP operations — can significantly improve outcomes.