Tariff Refund & Recovery Services
Importers may have an opportunity to recover up to 100% of tariffs paid under IEEPA, plus statutory interest.
On Feb. 20, 2026, the U.S. Supreme Court ruled that the International Emergency Economic Powers Act (IEEPA) does not authorize the imposition of tariffs. The decision invalidates tariffs previously imposed under IEEPA and shifts the focus to how duty recovery will be implemented through U.S. Customs and Border Protection and the U.S. Court of International Trade.
Why this matters now
The ruling creates a legal foundation for potential tariff refunds, but recovery will not be automatic. Outcomes will depend on entry liquidation status, protest timing and documentation quality. Organizations that act early to assess exposure, reconcile entry data and prepare defensible documentation will be better positioned as implementation guidance evolves.
Baker Tilly’s tariff refund services provide a structured, end-to-end approach to help organizations assess exposure and pursue recovery with confidence.
























