Last mentioned: Mar 6, 2026
Target Implementation
Expected date for the commencement of automated refund processing via ACE.
Refund Filings
Expected surge in litigation and administrative claims for tariff recovery by U.S. importers.
45-Day Commitment
CBP official announces a tentative 45-day timeline to establish the refund process.
CBP Initial Refusal
CBP tells the court it cannot comply immediately due to technical system constraints.
CIT Refund Order
The Court of International Trade orders the government to refund duties collected under IEEPA.
SCOTUS Ruling
The Supreme Court holds that IEEPA does not include the power to impose tariffs.
Expanded Usage
Successive administrations use or threaten IEEPA to impose tariffs for non-traditional emergency reasons.
IEEPA Enacted
Congress passes the International Emergency Economic Powers Act to grant the President economic emergency powers.
U.S. Customs and Border Protection (CBP) has signaled it will be ready to process court-ordered tariff refunds within 45 days, a significant pivot after initial claims of technical inability. The move follows a landmark Court of International Trade (CIT) ruling regarding duties imposed under the International Emergency Economic Powers Act (IEEPA).
The U.S. Supreme Court has ruled that the International Emergency Economic Powers Act (IEEPA) does not grant the President authority to impose tariffs. This landmark decision shifts trade power back to Congress and opens the door for significant duty refund claims by importers.