President Trump invoked the International Emergency Economic Powers Act (IEEPA) to impose a 25 percent tariff against Canada, China and Mexico related to the prevention of Fentanyl trafficking, and a 40 percent tariff against Brazil. The Court of International Trade and the Federal Circuit held that IEEPA does not authorize those tariffs. The Supreme Court reviewed the arguments and is expected to rule in the future.
However, even if the Supreme Court ultimately agrees that the tariffs are unlawful, there is no guarantee importers will be refunded these tariffs. Once the tariff entries are liquidated, importers' ability to obtain refunds will be limited. Liquidations will generally begin as early as December 15, 2025 and one entry has already been liquidated.
If you want to ensure the ability to obtain a full refund of your IEEPA tariffs, a complaint in the Court of International Trade should be filed as soon as possible seeking relief from any impending liquidations.
If you have questions about the IEEPA tariffs, feel free to reach out to our International team or connect with Dino Vasquez. Our team is here to help.
This article is provided for informational purposes only—it does not constitute legal advice and does not create an attorney-client relationship between the firm and the reader. Readers should consult legal counsel before taking action relating to the subject matter of this article.
