Last mentioned: Mar 5, 2026
Trade Court Decision
Judge Richard Eaton rules that companies are legally entitled to refunds.
Appeals Court Refusal
A federal appeals court declines to delay the implementation of the SCOTUS ruling.
Refund Filing Window
Importers begin filing administrative claims and litigation for duty recovery via the CIT.
CBP Enforcement Halt
Expected deadline for U.S. Customs to cease all IEEPA-based duty collections.
CBP Collection Halt
Customs and Border Protection must cease collection of duties imposed solely under IEEPA authority.
SCOTUS Final Decision
The Supreme Court issues its 6-3 ruling in Learning Resources, Inc. v. Trump, invalidating the tariffs.
SCOTUS Ruling
Supreme Court issues 6-3 decision in Learning Resources, Inc. v. Trump invalidating the tariffs.
SCOTUS Final Decision
Supreme Court invalidates IEEPA tariff authority in a 6-3 ruling.
SCOTUS Final Decision
Supreme Court officially invalidates IEEPA-based tariffs in Learning Resources, Inc. v. Trump.
Supreme Court Ruling
The high court rules 6-3 that President Trump exceeded authority under IEEPA.
CIT Preliminary Ruling
In AGS Co. Auto. Sols. v. U.S. Customs, DOJ indicates it would not oppose refunds if tariffs are found unlawful.
CIT Preliminary Guidance
Court of International Trade notes DOJ would not oppose refunds if tariffs are found unlawful in AGS Co. Auto. Sols. v. U.S. Customs.
CIT Preliminary Ruling
Court of International Trade notes DOJ would not oppose refunds if tariffs are found unlawful.
CIT Preliminary Ruling
Court of International Trade suggests government would not oppose refunds if tariffs are found unlawful.
IEEPA Tariffs Imposed
The Trump Administration introduces tariffs on Canada, Mexico, and China citing drug trafficking and trade imbalances.
IEEPA Tariffs Imposed
The Trump Administration uses emergency powers to levy tariffs on goods from Canada, Mexico, and China.
IEEPA Tariffs Imposed
Trump Administration uses emergency powers to levy tariffs on Canada, Mexico, and China.
Tariffs Imposed
Trump Administration uses IEEPA to levy tariffs on goods from Canada, Mexico, and China.
A federal judge has ruled that U.S. importers are legally entitled to refunds for billions in tariffs previously invalidated by the Supreme Court. The decision marks a massive fiscal liability for the federal government, with estimates suggesting total payouts could reach $175 billion.
The U.S. Supreme Court ruled 6-3 that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs, returning that power to Congress. This landmark decision invalidates 2025 trade measures and sets the stage for importers to reclaim billions of dollars in duties.
The U.S. Supreme Court's 6-3 ruling in Learning Resources, Inc. v. Trump has invalidated the executive branch's use of the International Emergency Economic Powers Act to unilaterally impose tariffs. This landmark decision halts the collection of duties on imports from major trade partners and opens the door for significant refund claims by e-commerce and retail importers.
The U.S. Supreme Court ruled 6-3 that the International Emergency Economic Powers Act does not authorize the President to impose tariffs. This landmark decision invalidates 2025 trade measures and creates a complex pathway for importers to reclaim billions in duties.
The U.S. Supreme Court has ruled that the International Emergency Economic Powers Act (IEEPA) does not grant the President authority to impose tariffs, invalidating measures introduced in 2025. This decision reinforces Congressional taxing authority and opens the door for importers to seek billions of dollars in refunds for duties collected under the now-voided executive actions.