Statement from the Liberty Justice Center

Today the United States Court of International Trade issued an order implementing the Supreme Court’s decision in V.O.S. Selections v. Trump, the case brought by the Liberty Justice Center that established the president lacked authority to impose tariffs under the International Emergency Economic Powers Act (IEEPA).

The court directed U.S. Customs and Border Protection to liquidate and reliquidate entries without regard to the unlawful IEEPA tariffs. The court also made clear that all importers whose entries were subject to those tariffs are entitled to the benefit of the Supreme Court’s ruling.

This order represents the next step after the Liberty Justice Center’s constitutional victory at the Supreme Court: ensuring that the government unwinds the unlawful tariff program and that businesses can recover the money they were forced to pay.

The Liberty Justice Center will continue working to ensure the Supreme Court’s decision is fully implemented so that businesses across the country can obtain their refunds through a clear and efficient process.

FAQ: What This Means Going Forward

What did the court decide today?

The Court of International Trade ordered U.S. Customs and Border Protection (CBP) to:

• Liquidate unliquidated entries without the IEEPA tariffs, and
• Reliquidate entries that are not yet final without those tariffs.

In practical terms, the court directed CBP to remove the unlawful tariffs from affected import entries.

Why did the court issue this order?

Earlier this year, the Supreme Court ruled in V.O.S. Selections v. Trump—a case brought by the Liberty Justice Center—that the president does not have authority under IEEPA to impose tariffs.

Because those tariffs were unlawful, courts must now determine how to unwind them administratively and return the money that businesses paid.

Today’s order is the first step in implementing that ruling.

Who benefits from this ruling?

The court stated clearly:

“All importers of record whose entries were subject to IEEPA duties are entitled to the benefit of the Learning Resources decision.”

That means the Supreme Court’s ruling applies broadly to importers who paid the unlawful tariffs, not just the parties to specific lawsuits.

Does this mean refunds are coming?

Yes. The order directs CBP to remove the tariffs from affected entries, which should result in refunds through the normal customs process.

However, the exact timing and procedures will depend on how CBP implements the court’s order.

How will refunds likely be processed?

For many entries, refunds will likely occur through the customs protest process.

Importers whose entries were liquidated with IEEPA tariffs may need to:

• File a protest with CBP, and
• Request reliquidation without the unlawful tariffs.

CBP would then issue refunds for those duties.

What about entries that have not yet been liquidated?

The court ordered CBP to liquidate those entries without the IEEPA tariffs, meaning the unlawful duties should simply be removed during liquidation.

What about entries where the protest period has expired?

That issue remains unclear.

The court’s order addresses entries that are:

• Unliquidated, or
• Liquidated but not yet final.

There may be additional legal questions about how entries with expired protest periods will be handled.

Will refunds include interest?

The order does not specifically address interest.

Under normal customs law, when duties are refunded following a protest, interest is typically paid from the date of payment to the date of refund. More guidance may emerge as CBP implements the court’s order.

What is the Liberty Justice Center’s role in this?

The Liberty Justice Center brought the case that led to the Supreme Court’s ruling that the tariffs were unlawful.

That constitutional victory established that the tariffs imposed under IEEPA lacked legal authority. Courts are now addressing the practical steps necessary to unwind those tariffs and ensure businesses receive refunds.

What happens next?

Several things will likely occur next:

• CBP will issue guidance on how it will implement the court’s order
• Importers will begin filing protests or seeking reliquidation of entries
• Courts may address additional questions about refund procedures and interest

The Liberty Justice Center will continue monitoring developments and working to ensure that the Supreme Court’s ruling is fully implemented.