The Volokh Conspiracy
Mostly law professors | Sometimes contrarian | Often libertarian | Always independent
A Note on Tariff Refunds
Thanks to our victory in the tariff case before the Supreme Court, businesses that paid billions of dollars in illegally collected tariffs can seek refunds. But the process may be difficult.
Since we prevailed in our tariff case at the Supreme Court today, and even before, I have gotten many questions about tariff refunds. US importers who paid illegally collected IEEPA tariffs are eligible for up to $175 billion in refunds. As I see it, justice requires repayment of every penny - with interest! Administration claims that repayment is too difficult ring hollow. They shouldn't have illegally taken much money in the first place. And, in the litigation in the lower courts, they argued for stays of the injunctions against them on the grounds that - if we won - the businesses victimized by the tariffs would be eligible for refunds once the litigation reached a conclusion.
However, I am not an expert on the tariff refund process. I became involved in this case because of my expertise in constitutional law and issues involving emergency powers. A tariff refund specialist I am not. Thus, I am not the right person to ask about how to get back the illegally collected tariff payments.
However, I would like to refer anyone interested in this issue to an excellent September 2025 Lawfare article by Joshua Claybourn. Josh helped organize some important amicus briefs for our case, and - unlike me - he really does have expertise on the issue of refunds. His article provides a valuable overview of the tariff refund process. Here is an excerpt from it:
This piece examines the core legal obligation of the U.S. government to refund unlawfully collected tariffs, including (a) the statutory framework under 19 U.S.C. § 1514, governing the finality and correction of Customs and Border Protection (CBP) decisions; (b) judicial precedents confirming the government cannot retain illegally exacted duties; (c) administrative mechanisms available for importers seeking tariff refunds; and (d) procedural implications arising from recent and historical court decisions mandating refunds.
There is a strong legal basis for importers to recover duties unlawfully collected under IEEPA. However, importers must comply with statutory deadlines and administrative procedures—such as timely protests or claims—to preserve refund rights. The government's obligation to refund such amounts, along with any applicable interest, will arise once courts definitively invalidate these tariffs, subject to any procedural bars under 19 U.S.C. § 1514.
Finally, I should note that - as of today - I am no longer involved in the tariff litigation as an attorney (my part of the case is over), and thus have no plans to be involved in refund litigation.
