Court Rulings Open Major Tariff Refund Opportunities
Recent court rulings have struck down multiple Trump‑era tariff actions including IEEPA and Section 122, finding that the administration exceeded its statutory authority to impose sweeping import surcharges.
Together, these rulings create one of the largest duty recovery opportunities in U.S. history, potentially exceeding $200 billion, though recovery paths differ and importers must act quickly to preserve their rights.
A Historic Shift in U.S. Tariff Authority
The Supreme Court and the Court of International Trade have now both confirmed that the Trump administration exceeded its authority in imposing certain tariffs under IEEPA and Section 122 of the Trade Act, respectively.
While IEEPA refunds are being processed through administrative claims, the Section 122 ruling requires importers to rely on traditional customs procedures and litigation to enforce refund rights.
Understand the Impact
These court decisions further define the limits of presidential tariff authority and reinforce that broad import surcharges must strictly comply with congressional intent, opening the door for significant refund claims by affected importers.
Quantify Your Exposure
Ryan’s analytics rapidly quantify both IEEPA‑ and Section 122‑related duty exposure and identify recovery opportunities before liquidation and litigation deadlines expire.
Protect Your Refund Rights
Refund eligibility is limited and will not be automatic. Unlike IEEPA claims processed through CAPE, Section 122 recovery will depend on liquidation strategy, entry accuracy, and where necessary, court enforcement. Missed deadlines may permanently foreclose recovery.
A Rare Chance to Recover Millions in Overpaid Duties
Because IEEPA and Section 122 tariffs have been ruled unlawful, importers are now potentially eligible for significant refunds including entries not previously challenged.
Businesses that act quickly will be best positioned to recover. Filing timely claims ensures your refund rights are preserved and defensible with U.S. Customs and Border Protection (CBP).
Position Your Business to Secure the Maximum Refund
The Supreme Court ruling offers a rare and time‑sensitive opportunity to recover overpaid duties.
Evaluate Your Refund Opportunity
Ryan’s trade specialists analyze your historical entries to determine eligibility, quantify potential refunds, and identify the strategic filing actions needed to preserve your rights under the Supreme Court’s ruling.
Take Immediate, Strategic Action
Our team prepares and files essential protective measures to ensure your refund rights remain fully secured and defensible with CBP.
$30M+
Refunds secured for importers through recent duty recovery initiatives
$1B
Analyzed annually across customs, duty, and trade exposures
$4.7B+
Total client savings delivered through Ryan’s global tax and trade services
