Grayhawk Law represents importers seeking refunds of tariffs imposed under the International Emergency Economic Powers Act (IEEPA tariffs) beginning in April of 2025.

The Supreme Court’s Decision

The Supreme Court held those tariffs are unlawful in Learning Resources, Inc. v. Trump, No. 24-1287 (U.S., Feb. 20, 2026), and Trump v. V.O.S. Selections, No. 25-250 (U.S., Feb. 20, 2026). You can read the Court’s opinion here.

Founding principal Matthew A. Seligman has been deeply involved in the litigation, filing briefs on behalf of a distinguished group of former governmental officials in both the Federal Circuit (see brief) and the Supreme Court (see brief).

Mr. Seligman has been quoted widely in the press regarding tariff refund litigation since the Supreme Court struck down the tariffs, including in the New York Times, the Wall Street Journal, Bloomberg, and Politico. Harvard Law School professor Jack Goldsmith interviewed Mr. Seligman about the legal issues involved in tariff refunds.

The litigation over tariff refunds is evolving rapidly. View Grayhawk Law’s litigation updates. Grayhawk Law publishes periodic updates tracking major developments in these cases.

The Refund Problem

Contrary to widespread belief among importers, refunds likely will be issued only if importers take the necessary procedural steps to preserve their rights. In the aftermath of the Court’s ruling, the internal statute of limitations for the Customs and Border Protection’s administrative process expires for liquidated entries with each passing day. Accordingly, it may be critical that importers take steps now to ensure they preserve their refund rights. 

The 180-Day Protest Deadline

In many cases, the deadlines to preserve tariff refund claims are already running. Once Customs liquidates an entry, importers generally have 180 days to file a protest challenging the duties. These protests are filed with U.S. Customs and Border Protection and are typically the first step in preserving refund claims before litigation. If that deadline passes without action, the importer may permanently lose the ability to recover those tariffs—even though the Supreme Court has held them unlawful. Because many entries are now reaching liquidation, companies with potential refund claims may need to act quickly to preserve their rights.

Potential Refund Amounts

For many importers, the potential refund amounts are substantial. Companies that paid IEEPA tariffs between April 2025 and the Supreme Court’s decision may have paid tens of thousands, hundreds of thousands, or in some cases millions of dollars in duties that may now be recoverable if the proper procedures are followed.

Contingency Representation for Tariff Refund Claims

Grayhawk Law assists clients in preserving and pursuing tariff refund claims. Companies pursuing tariff refunds often face substantial legal costs, particularly if litigation becomes necessary.

For many importers, Grayhawk Law offers contingency-fee representation for tariff refund claims. In those cases, clients pay no upfront legal fees, and Grayhawk Law is compensated only if the client recovers a refund.

The firm offers a tiered contingency fee structure:

• Administrative refund claims (protests): A lower contingency fee based on refunds obtained through the Customs protest process.

• Litigation refunds: A higher contingency fee for refunds obtained through litigation in the Court of International Trade and subsequent appeals.

These arrangements allow small- and medium-sized importers to pursue substantial refund claims without incurring upfront legal costs.

For more information, email info@grayhawklaw.com.

Disclaimer: This page is provided for general informational purposes only and does not constitute legal advice. Legal rights and obligations depend on the specific facts and applicable law. Deadlines and procedural requirements may vary by importer and entry. You should consult counsel regarding your particular circumstances.