For years, tariffs were treated as a fixed cost of doing business in the United States.

Today, that assumption is being challenged, at scale.

Following a landmark decision by the Supreme Court of the United States, tariffs imposed under emergency powers are now being unwound, and businesses are actively seeking recovery through the United States Court of International Trade (CIT).

In February 2026, the Supreme Court addressed tariffs imposed under the International Emergency Economic Powers Act (IEEPA) and clarified a fundamental principle: the authority to impose tariffs rests with Congress, not the executive branch.

Without clear congressional authorization, broad tariff measures based on “national emergency” powers cannot stand.

This decision marks a meaningful shift in how tariff authority is interpreted and applied, and it has opened the door to widespread legal challenges.

What was once a legal debate is now becoming a financial reality.

Following the ruling, businesses have begun filing claims to recover tariffs paid under IEEPA, with estimates suggesting that well over $100 billion in duties may ultimately be subject to refund claims.

At the same time, federal agencies have started implementing processes to handle these claims. Early reports indicate that while refunds are beginning to move forward, companies are already encountering procedural hurdles, documentation requirements, and system limitations.

Recovery is not automatic. In many cases, businesses must take affirmative steps to preserve their rights, whether through administrative filings, protests, or litigation before the Court of International Trade.

The CIT is now at the center of this process.

As the specialized federal court for international trade disputes, the CIT is responsible for:

• Reviewing challenges to tariff measures
• Overseeing disputes between importers and the U.S. government
• Determining whether duties were lawfully imposed
• Directing the resolution of refund claims where litigation is required

For companies engaged in cross-border trade, this court is where financial outcomes are ultimately decided.

Why This Matters for Businesses Now

This is not simply a policy change, it is a time-sensitive financial opportunity.

Companies that imported goods subject to IEEPA tariffs may now be in a position to:

• Challenge the legality of those duties
• Seek reimbursement for tariffs already paid
• Reevaluate their broader U.S. trade and compliance strategies

However, these opportunities are highly dependent on timing and procedure. Claims may be subject to strict deadlines, and failure to act properly could result in a permanent loss of recovery rights.

The convergence of a landmark Supreme Court decision, active efforts to process refunds, and ongoing geopolitical trade uncertainty, has created a rare moment in international trade.

This is not simply about reducing future costs, it is about recovering capital that was previously treated as unrecoverable.

For years, tariffs were seen as a fixed cost, something to absorb and move past.

That model is changing, as today, tariffs are being questioned, challenged, and in many cases, returned.

For businesses willing to act, this moment represents something rare, not just risk management, but actual financial recovery.

If your company has imported goods into the United States in recent years, it may be worth evaluating whether those imports were affected, and whether recovery is possible.

Our team works with international businesses to assess tariff exposure, preserve claims, and navigate proceedings before the Court of International Trade.

To discuss your situation, please contact us!