UPDATED: Wednesday, December 3, 2025
The Supreme Court has not yet ruled on the legality of President Trump’s broad tariffs. In response to recent media attention, we’d like to address the process for potentially seeking refunds. Even if the Court finds that the tariffs are illegal, refunds will not be automatic and the path to refunds may be difficult.
Once an entry has been filed with Customs Border Protection (CBP), the importer of record has 300 days to file “Post Summary Corrections” to make any updates to that single entry, including removal of tariffs, before that entry becomes finalized (“liquidated”). Once an entry is liquidated, the importer of record can no longer file a Post Summary Correction. However, the importer of record can file a “protest” seeking changes or claims to the entry as long as the protest is filed within 180 days of the entry’s liquidation date.
What this means for entry summaries where we’ve paid tariffs:Should the ruling strike down the tariffs, we will have to see how the Court’s opinion addresses refunds and whether CBP will implement a mechanism.
If the tariffs are struck down, one potential route is that we will have to file Post Summary Corrections and/or Protests in order to remove tariffs. CBP will then have to accept the corrections and issue refunds. If these are paid out, Elenteny would issue refunds back to our customers as quickly as possible.
Additionally, even if the Court finds the tariffs illegal, the President could reimplement these tariffs under other authority immediately following the decision or several months following the decision. We will update this page as new information comes in.
