Claims for Refund of Import Tariffs Collected by U.S. Authorities Under IEEPA
The article briefly analyses possible practical implications of the U.S. Supreme Court decision in Learning Resources, Inc. v. Trump, which declared tariffs imposed by the President of the U.S. in 2025 under the International Emergency Economic Powers Act (IEEPA) unlawful and outlines the resulting refund claims for EU importers.
Shortly after taking office, the President of the U.S., based on IEEPA, issued Executive Order No. 14257, 90 Fed. Reg. 15041 (2025)¹ due to large and persistent deficits, which allegedly led to undermining of critical supply chains in the U.S.
On February 20th, 2026, the Supreme Court of the U.S. concluded in Learning Resources, Inc. v. Trump² with respect to tariffs based on IEEPA imposed on importers to the U.S. that “Fulfilling that role, we hold that IEEPA does not authorize the President to impose tariffs.”³
Based on the court’s opinion, IEEPA was designed to address extraordinary situations in national security and foreign policy by enabling economic measures such as sanctions. However, under the administration of the U.S. President, it was interpreted broadly to impose tariffs on imports⁴. The Supreme Court rejected this approach, emphasizing that tariff-setting authority belongs to Congress unless expressly delegated.
The Supreme Court of the U.S. stated that the President of the U.S. does not have the authority to unilaterally impose taxes and tariffs under IEEPA at will. On the contrary, the Supreme Court of the U.S. emphasized that to assert such extraordinary power (specifically unlimited amount, duration, and scope), the President of the U.S. must identify clear congressional authorization⁵.
The decision represents a significant development in U.S. tariffs and international trade law. The Supreme Court of the United States held that import tariffs imposed under the IEEPA lack a valid legal basis, as the statute does not authorize tariffs as a fiscal measure.
As a result, the tariffs collected under IEEPA are considered unlawful. The ruling could affect more than 300,000 importers and approximately USD 175 billion in tariffs⁶. In response, U.S. Customs and Border Protection has ceased collecting such tariffs and is addressing refund claims⁷.
Affected importers may seek refunds of tariffs paid without a legal basis. However, such claims must be actively pursued. Claimants need to identify relevant import transactions and substantiate the amounts paid, as also reflected in the underlying material.
In practice, claims are typically initiated through administrative procedures, with judicial proceedings available if necessary.
The decision has important implications for EU companies exporting to the U.S. While it creates a significant financial opportunity, successful recovery depends on timely action and proper legal strategy.
From a practical perspective, importers should assess their exposure by reviewing imports into the U.S., identifying tariffs paid, and evaluating recovery options. Given potential time limits, prompt action is advisable.
EU companies that imported goods into the U.S. during the relevant period April 2025 – February 2026 should promptly assess their position, secure the necessary documentation, and consider appropriate legal steps, including cooperation with U.S. counsel.
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For more information, contact:
JUDr. Norbert Havrila, Partner
LEGATE
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¹Executive Order No. 14257 of President of the U.S. (https://public-inspection.federalregister.gov/2025-06063.pdf)
²Ruling of the Supreme Court of the U.S. in Nos. 24–1287 and 25–250 (https://www.supremecourt.gov/opinions/25pdf/24-1287_4gcj.pdf)
³Article III (Pg. 20) of the Opinion of the Supreme Court of the U.S. in Nos. 24–1287 and 25–250;
⁴Article II.A.2 (Pg. 11 – 12) of the Opinion of the Supreme Court of the U.S. in Nos. 24–1287 and 25–250;
⁵Article III (Pg. 20) of the Opinion of the Supreme Court of the U.S. in Nos. 24–1287 and 25–250;
⁶PWM – University of Pennsylvania (https://budgetmodel.wharton.upenn.edu/p/2026-02-20-supreme-court-tariff-ruling)
⁷Consolidated Administration and Processing of Entries (CAPE) for IEEPA Refunds, April 20, 2026 Deployment (https://content.govdelivery.com/accounts/USDHSCBP/bulletins/4126a9c?reqfrom=share)
