On 15 December 2025, the U.S. Court of International Trade (“USCIT”) issued its decision in AGS Company Automotive Solutions et al. v. United States (Slip Op. 25-154), providing helpful clarity on how importers can obtain potential refunds of duties imposed under the International Emergency Economic Powers Act (“IEEPA”).

The USCIT clarified that it has “the explicit power to order reliquidation and refunds where the government has unlawfully exacted duties.” As such, the liquidation of entries subject to the IEEPA tariffs will not, by itself, prevent the court from ordering reliquidation (i.e., restarting the liquidation timelines and reassessing duties) and refunds if the tariffs are ultimately held unlawful by the U.S. Supreme Court in Learning Resources v. Trump, and Trump v. V.O.S. Selections, Inc. (“V.O.S. Selections”).

That said, the optimal pathway for obtaining refunds may change if, following a Supreme Court ruling that the IEEPA tariffs are unlawful, the Trump Administration introduces practical or procedural hurdles that make tariff recovery more costly.

Key takeaways

 In light of this development, importers of goods in the U.S. may wish to do the following:

1. Review and quantify IEEPA tariff exposure;
2. Consider filing a complaint at the USCIT, ideally before the Supreme Court issues its decision; and
3. Prepare to file protests with the U.S. Customs and Border Protection (“CBP”), closely tracking liquidation dates and the 180-day protest window.

Please note that companies which indirectly bear the economic burden of the IEEPA tariffs through pass-through pricing may not have the standing to pursue customs remedies or seek refunds. Companies in these positions will require further analysis to determine the most appropriate means of preserving their rights to the potential IEEPA tariff refunds.

At Taxise Asia LLC, we assist clients with navigating and anticipating the impacts that evolving tariffs have on their businesses. We will continue to monitor developments closely and remain ready to guide clients on appropriate preservation and recovery strategies. Please feel free to reach out if you would like to discuss further.