June 18, 2026
Tariff & International Trade Resource
What Every Multinational Should Know About … The Emerging Battle Over Who Ultimately Keeps IEEPA Tariffs
For much of the past year, the principal focus of the IEEPA tariff litigation has been whether the tariffs were lawful and whether importers would ultimately be entitled to refunds. Following the Supreme Court's February 2026 decision invalidating the tariffs and the subsequent proceedings before the Court of International Trade, those questions have largely been answered. The focus has increasingly shifted from whether refunds should be paid to how those refunds will be processed, administered, and distributed.
