Yesterday, March 4, 2026, the U.S. Court of International Trade held a hearing in the ongoing litigation regarding tariffs previously imposed under the International Emergency Economic Powers Act (IEEPA).
This follows the recent U.S. Supreme Court ruling that IEEPA does not authorize the President to impose tariffs, a decision that has opened the door to potential refund claims for duties already paid.
The mechanics of how those refunds might be handled remain unclear. Several key issues are still being worked through, including:
• whether refunds will be issued
• what steps importers must take to preserve claims
• how the Court of International Trade will manage the growing number of cases
Our friends at GDLSK shared a detailed legal update following yesterday’s hearing.
Full legal update here.
At the same time, trade policy continues to shift more broadly — with new tariff authority being used under Section 122 and geopolitical instability continuing to affect global supply chains.
For importers, the situation remains fluid.
What Importers Should Consider
Companies that imported goods subject to the 2025 IEEPA tariffs may want to begin reviewing their historical entries and duty payments as the litigation progresses.
In situations like this, the key question often becomes less about the court decision itself and more about whether your organization has the data needed to respond quickly if refund pathways open.
That usually means understanding:
• which shipments were affected
• how much duty was actually paid
• whether claims or filings may be required to preserve recovery rights
If this is something your team hasn’t evaluated yet, it may be worth taking a closer look now while the legal process continues to unfold.
Our team is monitoring developments closely and helping companies assess potential exposure and recovery scenarios as more clarity emerges.
| Speak with an ICC Expert to help assess potential exposure and recovery scenarios. Fill out the form below and our team will be in touch. |
to receive our FREE white papers: