If your organization is evaluating its tariff refund eligibility, the most important step isn’t waiting for guidance — it’s preparing your records, controls and governance framework now to avoid delays and scrutiny later.
No process for seeking financial recovery has emerged since the Supreme Court’s Feb. 20, 2026, ruling that invalidated tariffs imposed under the International Emergency Economic Powers Act (IEEPA). But early preparation can reduce execution risk once formal refund procedures are announced.
It’s important to note that refund programs often generate high claim volumes and increased administrative scrutiny. Organizations that prepare early are better positioned to submit timely, well-supported claims. You could also avoid delays caused by data gaps or inconsistent methodologies.
To that end, approach your preparation as both a financial recovery initiative and a compliance exercise.
What to prepare for potential IEEPA tariff refunds
Start by determining your company’s eligibility. Then, gather documentation and implement or shore up actions grounded in existing law and Customs and Border Protection (CBP) procedures.
Your first step: A comprehensive, accurate data set.
Documentation checklist
All entries subject to IEEPA tariffs.
Proof of payment (including ACH/PMS records).
Commercial documentation such as purchase orders, invoices and payment confirmations.
Alignment across customs filings, tax records, transfer pricing documentation and financial statements.
Activity checklist
Secure Automated Commercial Environment (ACE) access immediately, including Automated Clearing House (ACH) refund enrolment.
The information provided here is of a general nature and is not intended to address the specific circumstances of any individual or entity. In specific circumstances, the services of a professional should be sought. Tax information, if any, contained in this communication was not intended or written to be used by any person for the purpose of avoiding penalties, nor should such information be construed as an opinion upon which any person may rely. The intended recipients of this communication and any attachments are not subject to any limitation on the disclosure of the tax treatment or tax structure of any transaction or matter that is the subject of this communication and any attachments.
Assemble a cross-functional internal team spanning trade, tax, accounting and legal.
Obtain complete entry data from brokers and ACE, including liquidation reports.
Conduct a full audit of all entries affected by IEEPA tariffs.
- Prepare, but don’t yet file, protests or post-summary corrections until Court of International Trade (CIT) guidance is issued.
Evaluate financial and tax impacts, including potential amendments or transfer pricing recalculations.
Many importers lack complete access to their U.S. CBP ACE account’s robust reporting capabilities, and some have reconciliations, drawbacks or foreign trade zone transactions that add complexity. Every discrepancy increases audit risk and extends timelines.
What to prioritize
Obtain ACE access immediately, as ACE provides CBP’s official record of entry history, liquidation status and duty payments. Broker reports alone may not provide complete visibility or sufficient audit support.
Entries nearing liquidation or protest deadlines, as procedural timing may affect refund eligibility.
Watch for IEEPA and Section 122 tariff updates
The invalidation of IEEPA tariffs doesn’t affect tariffs imposed under other statutes. Tariffs grounded in Sections 232 and 301 remain in force, and the administration announced a temporary surcharge under Section 122 of the Trade Act of 1974.
Continue monitoring CBP and CIT guidance for updates on refund mechanics, including coding changes, submission formats and deadlines. Developments related to the Section 122 surcharge or new Section 301 investigations may also affect future costs and compliance obligations.
The ruling doesn’t identify an automatic or immediate recovery mechanism
The ruling establishes a legal foundation that may support tariff refunds. What it doesn’t do is create an automatic or immediate recovery mechanism.
Refund implementation is expected to proceed through established customs procedures and CIT guidance. As CBP formalizes administrative pathways, anticipate structured filing requirements, documentation standards and agency review before any refund is issued.
Separately, CBP has transitioned to electronic refund disbursement via ACH for enrolled recipients, which may affect how approved refunds are ultimately received.
In global trade, legal entitlement alone doesn’t guarantee recovery. Execution, documentation and timing will ultimately determine outcomes.
As a result, the strategic focus shifts away from litigation timing and toward operational readiness. Preparation becomes less about rushing to preserve rights and more about ensuring that claims can withstand administrative review once refund pathways are formally established.
How Baker Tilly supports tariff refund readiness
Baker Tilly’s Tariff Refund and Recovery Services help organizations move from legal ruling to operational execution. Our global trade advisors work alongside federal, state and international tax specialists, as well as data and technology teams, to assess refund exposure, organize and validate entry data, develop defensible calculation methodologies and establish governance frameworks aligned with anticipated CBP requirements.
We bring deep industry knowledge across manufacturing, transportation and logistics, aerospace and defense, retail, private equity and other trade-intensive sectors. This perspective allows us to tailor refund strategy, documentation readiness and tax planning considerations to the operational realities of each organization.
By prioritizing readiness before formal refund procedures are finalized, organizations can reduce execution risk and position themselves to act decisively when filing windows open. This integrated, industry-informed approach supports timely submission, clearer administrative review and stronger confidence throughout the recovery process.
Continue the conversation
As the implications of the Supreme Court ruling unfold, organizations may wish to evaluate how current guidance applies to their specific circumstances.
If you’re interested in exploring potential IEEPA refund considerations with our global trade management team, connect with us.
