The Supreme Court will begin reviewing challenges to the IEEPA-based tariffs on November 5th, 2025 – the core question is whether the President had authority under the 1997 International Emergency Economic Powers Act to impose these tariffs. The timeline for a decision is undetermined at this stage.
If the Court ultimately rules the tariffs were not authorized, CBP may be instructed to issue duty refunds. However, there is no confirmed process or timeline yet. The most important action for importers now is to monitor liquidation dates to preserve the right to recover any duties if refunds become available.
Key Entry Management Terms
Bond Considerations
Extending liquidation or maintaining open protests may increase liability exposure and can affect continuous bond levels, renewal terms, and collateral requirements. Review our webinar recording for additional information.
Alba’s Current Recommendation:
- Identify entries where IEEPA tariffs were paid
- Monitor liquidation dates closely (ACE or broker portal)
- Plan to act no later than 30 days before the Protest deadline
- We will adjust strategy once the Supreme Court provides direction
If you would like assistance identifying impacted entries, tracking liquidation, or preparing filings, our team is ready to support – simply contact us at: TradeServicesRequests@albawheelsup.com
