How should businesses approach tariff refunds?

The Supreme Court ruling that struck down the Trump administration's tariffs imposed under an economic emergency declaration could open the door to billions of dollars in tariff refunds for businesses, though the ruling didn't specify a process for handling those refunds.

The Supreme Court ruled that President Donald Trump's tariffs enacted under the International Economic Emergency Powers Act (IEEPA) were illegal because the underlying law doesn't authorize the president to impose tariffs.

Striking down the tariffs sends the issue back to the lower courts, which could weigh in on the refund process. However, businesses are already able to file "post-summary corrections" with Customs and Border Protection (CBP), which collects tariffs for the Department of Homeland Security that are remitted to the Treasury Department, while the U.S. Court of International Trade (CIT) has authority over appeals.

Mike Snarr, partner at BakerHostetler and co-leader of the firm's International Trade team, told FOX Business, "Although today's Supreme Court opinion did not address the refund issue directly, in most cases, companies should pursue refunds through the U.S. Customs and Border Protection's administrative processes.

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