Company leaders, trade experts, and legal professionals are preparing for a crucial Supreme Court decision regarding the legality of the expansive global tariffs implemented by U.S. President Donald Trump. There is also growing anticipation surrounding a potential battle over reclaiming up to $150 billion in duties already paid by importers if the tariffs are deemed invalid.
Following November discussions in the case, both conservative and liberal justices expressed doubts about whether Trump had the authority to impose the tariffs under the International Emergency Economic Powers Act of 1977. The court is set to announce its rulings soon, although the specific cases to be addressed have not been disclosed.
Despite hopes that the court will rule against Trump’s tariffs, some companies are wary that the administration may not facilitate the refund process smoothly. Jim Estill, the CEO of Danby Appliances, a Canadian company affected by the tariffs, expressed concerns about the complexities of reclaiming around $7 million and potential complications with retailers like Home Depot.
Trump’s tariffs, enacted using the International Emergency Economic Powers Act, have amassed an estimated $133.5 billion in collections as of December 14, 2025. The total amount is projected to approach $150 billion based on existing collection rates. U.S. Treasury Secretary Scott Bessent is optimistic about the court supporting Trump, while U.S. Trade Representative Jamieson Greer believes that any lost revenue could be recouped through new tariffs authorized by alternative legal frameworks.
The refund process for importers heavily hinges on the Supreme Court’s guidance on the matter. Some companies, such as Costco and various manufacturers like Bumble Bee Foods and Revlon, have proactively filed lawsuits to safeguard their entitlement to potential refunds. However, executives like Jay Foreman of Basic Fun! remain doubtful about receiving refunds promptly, expecting delays or obfuscation from the administration.
Trade advisors emphasize the importance of meticulous record-keeping and swift action for companies seeking refunds. Pete Mento from Baker Tilly consulting firm stresses the significance of submitting accurate claims promptly to expedite the refund process, which could otherwise be protracted due to bureaucratic procedures.
A recent technical adjustment by Customs and Border Protection (CBP) facilitating electronic distribution of tariff refunds has raised hopes for a more organized reimbursement procedure. While not a fully automated process desired by importers, the change indicates CBP’s readiness to handle refunds if the court rules against Trump’s tariffs. However, CBP has not provided details on its approach in the event of a ruling invalidating the tariffs.
