IEEPA Tariff Refunds: What Business Owners Need to Know

If your business paid duties under the International Emergency Economic Powers Act (IEEPA) tariffs imposed in 2025, you may be entitled to a refund. On February 20, 2026, the U.S. Supreme Court in Learning Resources, Inc. v. Trump held these emergency tariffs to be unlawful. As a result, U.S. Customs and Border Protection (CBP) created a new electronic system for importers to recover the duties paid.... By: Lewitt Hackman