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ARTICLE · 23 MARCH 2026

Unwinding IEEPA Tariffs: A Primer On Refunds

Ballard Spahr LLP
Ballard Spahr LLP
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Ballard Spahr LLP

Ballard Spahr LLP

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As many companies are exploring how to pursue refunds after the Supreme Court concluded that the International Emergency Economic Powers Act (IEEPA) does not confer authority...

United StatesInternational Law
Brendan K. Collins
Brendan K. Collins
Lorene L. Boudreau
Lorene L. Boudreau
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As many companies are exploring how to pursue refunds after the Supreme Court concluded that the International Emergency Economic Powers Act (IEEPA) does not confer authority on the President to impose tariffs, Ballard Spahr Partners Brendan K. Collins and Lorene Boudreau prepared a brief webinar recording sharing practical steps companies can take now to evaluate and document refund claims.

The program covers:

  • What the Court of International Trade (CIT) has ordered so far regarding liquidation and reliquidation and the practical uncertainties that remain.
  • What Customs and Border Protection has indicated about a potential administrative refund process (including the possibility of an ACE-based process and a timeline that "could be ready in 45 days").

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