Supreme Court tariff decision: U.S. Customs has new deadline for companies seeking refunds

Mullins said it is imperative for importers to make sure they set up their accounts before the Feb. 6 deadline to avoid any lapse in potential refunds from Customs.

“The window Customs provided was short, so with a possible SCOTUS ruling coming in January, and Customs no longer issuing paper checks, the time to get the electronic ACH set up for possible refunds is now,” Mullins said.

Beyond the effective date of Feb. 6, Customs would no longer issue physical checks as the agency has in the past.

Lawyers representing the Trump administration argued before the nation’s highest court that it would be a “mess” for importers to be refunded. American importers have countered that argument, telling CNBC that tariff refunds would be relatively simple.

Importers pointed to U.S. Customs paperwork that clearly details the tariffs they pay on goods brought into the U.S. CNBC has reviewed tariff collection paperwork to verify these claims.

“On every customs entry, we detail specific line items that indicate the duty/tariff rates we are paying,” said Rick Muskat, CEO of footwear company Deer Stags.

On Customs entry summaries, importers identify the specific product code, country of origin, and type of tariffs being paid.

If the tariffs are ruled illegal, the Court of International Trade has the legal authority to require refunds are paid to U.S. importers and retain jurisdiction over claims for refunds for a two-year statute of limitations period.

Supreme Court justices seemed skeptical of the administration’s position in oral arguments, but the Trump administration has also said it has options to continue to levy tariffs using other legal means if SCOTUS rules against its current policy.

“We are optimistic that SCOTUS will rule favorably on behalf of the importing community but we know that it is very likely that any refund process could still take some additional time,” Mullins said. “We are also aware that the administration has other tools in its arsenal that it can and likely will deploy if IEEPA is declared unconstitutional, and we anticipate that 2026 could continue to bring uncertainty to sourcing for imports into the U.S. if that is the case,” she added.

Article source: https://www.cnbc.com/2026/01/08/supreme-court-trump-tariff-ruling-refunds.html