
YouR BUSINESS May Be Entitled To A Refund Of Duties Paid Under IEEPA Tariffs
Many of those tariffs, including what are known as the Trafficking Tariffs and the Reciprocal Tariffs, have been imposed by Executive Order under the International Emergency Economic Powers Act (IEEPA).
The United States Supreme Court, in a case titled Trump v. V.O.S. Selections, Inc., will be considering whether those IEEPA tariffs were imposed lawfully. We believe that the Supreme Court likely will rule that the President did not have authority to impose those IEEPA tariffs. We provide our analysis of that issue in our FAQ.
Refunds Should Be Sought Now By Filing A Case In The Court Of International Trade
If the Supreme Court decides that the tariffs were not lawful, then you will have the right to a refund of duties paid under those tariffs. However, refunds likely will not happen automatically. You will need to take legal action to obtain a refund.
If you are an importer who may be owed large refunds, you should consider seeking your refund by filing a case with the United States Court of International Trade (CIT). Although you may possibly also be able to seek a refund through some administrative process, we believe that a filing in the CIT will likely be the most certain and quickest path to refunds. We explain our reasoning on this point in our FAQ.
We also believe that advantages exist to filing a case in the CIT now, before the Supreme Court rules in Trump v. V.O.S. Selections, Inc. At a minimum, an importer with potentially large refund claims should be preparing now to file with the CIT immediately following the Supreme Court’s ruling, as the CIT may soon be swamped with cases, and getting in line early may provide the best chance of obtaining a refund in a timely manner.


Tycko & Zavaree LLP Is Prepared To Handle
Your IEEPA Refund Case
Our law firm is prepared to handle your CIT refund case. We bring expertise in both customs law and litigation, and have been tracking this issue carefully. We will be able to handle your refund case efficiently, and with no up-front payment required. For clients who retain us by no later than November 4, 2025, we will handle your case for a low 10% contingency fee. Oral argument in Trump v. V.O.S. Selections, Inc. will take place in the Supreme Court on November 5, and we anticipate a surge in demand after that; accordingly, after November 4, we may increase our contingency fee percentage for handling these cases. The full terms of any retention will be as set forth in the retention agreement entered into between you and our law firm.
Please feel free to reach out to us to discuss your case.
