SCOTUS Tariff Case
The Supreme Court May Invalidate Billions in Trump Tariffs
In V.O.S. Selections, LLC v. Trump, the Court is reviewing whether the President's use of IEEPA to impose reciprocal tariffs exceeds constitutional authority. A ruling could unlock billions in refunds for importers.
Case Timeline
V.O.S. Selections v. Trump
Jun 2025
Petition Filed
V.O.S. Selections, LLC files cert petition challenging IEEPA tariff authority
Sep 2025
Certiorari Granted
Supreme Court agrees to hear the case
Nov 5, 2025
Oral Arguments
Both sides present arguments before the Court
Dec 2025
Court in Recess
Justices deliberating; no public updates
Feb 20+, 2026
Expected Ruling
Decision could come on any opinion day starting Feb 20
What this means for your business
Which tariffs are at risk
Only IEEPA/reciprocal tariffs are challenged. Section 301 tariffs on China, Section 232 steel/aluminum tariffs, and other trade actions under different legal authorities are NOT affected by this case.
What happens if struck down
The administration would likely reimpose tariffs under different legal authority within days. However, importers who paid IEEPA tariffs on past entries may be entitled to refunds through the customs protest process.
What you should do NOW
Track every import entry since the reciprocal tariff effective dates. Note liquidation dates (314 days from entry). Calculate the IEEPA portion of duties paid. Consult a customs broker about filing protective protests.
Eligibility Checker
Could you be owed a refund?
Answer two quick questions for a rough estimate of your potential IEEPA tariff refund.
Check Your Refund Eligibility
Answer two quick questions to get a rough estimate of your potential IEEPA tariff refund.
IEEPA/reciprocal tariff refunds only apply to imports from countries subject to reciprocal tariffs. Section 301 and Section 232 tariffs are not affected by this SCOTUS case.
FAQ
Frequently asked questions
What is IEEPA?+
The International Emergency Economic Powers Act (IEEPA) is a federal law that grants the President authority to regulate international commerce during a declared national emergency. The Trump administration used IEEPA to impose reciprocal tariffs on imports from multiple countries.
Which tariffs are at risk in the SCOTUS case?+
Only reciprocal tariffs imposed under IEEPA authority are at risk. Section 301 tariffs (China), Section 232 tariffs (steel/aluminum), and other tariffs imposed under different legal authorities are NOT affected by this case.
How do I file a customs protest?+
A customs protest must be filed with CBP within 180 days of liquidation of the entry. It is strongly recommended to work with a licensed customs broker or trade attorney to file protests. Protests are filed using CBP Form 19.
What is the liquidation deadline?+
CBP must liquidate entries within 314 days of the date of entry. After liquidation, duties become final. If you plan to seek a refund, you must file a protest before your entries liquidate.
What happens if SCOTUS strikes down the tariffs?+
If the Court rules IEEPA tariffs unconstitutional, importers who paid those tariffs and have either unliquidated entries or timely filed protests may be eligible for refunds. The administration would likely attempt to reimpose tariffs under different legal authority.
How much could I get back in refunds?+
The refund amount depends on how much you paid specifically in IEEPA/reciprocal tariffs. This does not include MFN base rates, Section 301, or Section 232 duties. Use our eligibility checker above for a rough estimate.
When will the Supreme Court rule?+
The Court heard oral arguments in November 2025. Opinions are typically released on designated opinion days. The earliest expected ruling date is around February 20, 2026, though it could come later in the term (which ends in June/July).
Do I need a lawyer to claim a refund?+
While not legally required, consulting with a licensed customs broker or trade attorney is strongly recommended, especially for large claims. They can ensure protests are filed correctly and deadlines are met.
What should I do right now to prepare?+
Track all import entries since the tariff effective dates, note your liquidation dates, calculate the IEEPA portion of your duties, and consult with a customs broker about filing protective protests before liquidation.
Does TariffCenter.AI provide legal advice?+
No. TariffCenter.AI is an informational research tool, not a law firm or licensed customs broker. All information is for educational purposes. Consult qualified professionals for legal or customs advice specific to your situation.
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