Tariff-recovery litigation is moving downstream. As of July 31, 2026, the U.S. Customs and Border Protection (CBP) has reported more than $100 billion in refunds of International Economic Emergency Powers Act (IEEPA) tariffs – held unlawful by the Supreme Court earlier this year. IEEPA tariff claimants increasingly are asking not whether importers will recover, but who is entitled to the recovered money.
Authors:
Donald W. Hawthorne
hawthorne@clm.com