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ARTICLE · 24 DECEMBER 2025

Potential IEEPA Refunds Guidance

Braumiller Group (Dallas)
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The legality of the Fentanyl IEEPA tariffs and the Reciprocal IEEPA tariffs is currently pending in the Supreme Court.

United StatesInternational Law
Adrienne Braumiller
Adrienne Braumiller
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Based on the influx of calls regarding our opinion on navigating the potential IEEPA refunds, we have drafted the following:

Here is our promised guidance:

Current Status of Supreme Court Case

The legality of the Fentanyl IEEPA tariffs and the Reciprocal IEEPA tariffs is currently pending in the Supreme Court.A decision is expected in January, although it could come sooner, though the Court may not directly address refund mechanics. Instead, it could remand the issue to the Court of International Trade (CIT), which would delay guidance for several months.

Protests and Their Limitations

A protest could theoretically be filed within 180 days of liquidation if the Supreme Court rules favorably, but are likely not the correct mechanism before this event. The Federal Circuit has held that protests in constitutional duty cases are generally futile, as Customs lacks authority to decide such issues (Thomson Consumer Elecs., Inc. v. United States, 247 F.3d 1210, 1215 (Fed. Cir. 2001)).

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