The Supreme Court of the United States ruled that the International Emergency Economic Powers Act (IEEPA) is not sufficient to legally impose international tariffs. Instructions or clarity on the potential for refunds or the refund processes are still forthcoming. 

There are several key points to take from this: 

1. IEEPA-based tariffs have been struck down, but tariffs implemented through other means, such as Section 232 or 301, remain unaffected and in effect. 
2. We are awaiting instructions regarding how the removal of tariffs will unfold, and until those instructions arrive, entries must continue to be submitted with IEEPA tariffs in place.
3. While the Court of International Trade (CIT) is the governing body that will likely be responsible for determining the refund process, no information on what that process will look like has been provided at this time. 

The CIT has ruled on this previously and has recently spoken on this possibility, indicating that if your goods are already liquidated, then a protest is likely going to be insufficient to receive a refund should this decision come to pass. 

If you believe you could be entitled to a refund, it is advisable to gather and organize documentation of impacted entries in preparation for a potential legal resolution. Additionally, it’s important to understand that all refunds related to Customs and Border Protection (CBP) are now run through the CBP Automated Clearing House (ACH). 

As this is an unprecedented legal and trade event, the path forward, including instructions on how this will proceed at the Customs level and the management of potential refunds, remains largely uncertain. 

While the use of IEEPA as a justification for implementing international trade tariffs is no longer a legal course of action for the US Government, there are other paths to the same destination under Sections 301 or 232. 

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