Trump Tariffs Were Struck Down.Here's How to Get Your Money Back.
The Supreme Court invalidated tariffs imposed under IEEPA. A structured refund process is now open for U.S. importers. If your business paid these tariffs, you may be owed significant money back.
No obligation · Free analysis · Performance-based pricing
Filing windows are time-sensitive. CBP is expected to set administrative deadlines for PSC refund claims. Businesses that file early, with complete documentation, are best positioned to receive full reimbursement. Don't wait.
CBP is still finalizing the official refund process
We are awaiting final guidance from Customs and Border Protection on the exact PSC filing workflow. That said, the window is open and preparation starts now. Businesses that have their ACE data organized and are already working with a filer will be first in line when the process goes live.
What Just Happened
In February 2026, the U.S. Supreme Court ruled that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) exceeded the bounds of executive authority. The ruling effectively invalidates the sweeping tariff regime that had been used to impose duties on goods from China, Canada, Mexico, the EU, and dozens of other countries since 2025.
The Court's decision doesn't simply zero out tariffs going forward. It also establishes a Presidential Savings Clause (PSC): a structured mechanism that allows importers to file for reimbursement of tariffs already paid on invalidated entries.
This is a rare and major development in U.S. trade law. For businesses in ecommerce, retail, and manufacturing, it represents a real opportunity to recover costs that have weighed on margins for years.
All IEEPA entries since 2025 are on the table
Unlike traditional duty drawback, you do not need to have exported your goods. Every entry that paid IEEPA tariffs from 2025 onward is eligible. Goods sold domestically count just as much as exported goods.
The Numbers Are Significant
$400B+
in tariffs collected since 2025
70+
countries affected by IEEPA tariffs
Millions
of importers potentially eligible
The Tariff Timeline
Understanding when these tariffs were imposed helps determine how far back your refund claim can reach.
2025
Section 301 tariffs begin
China tariffs of 7.5%–25% imposed on hundreds of product categories.
2025
Sweeping IEEPA tariffs
Broad tariffs on 70+ countries added via executive order, citing national emergency.
Feb 2026
Supreme Court rules
Court holds that IEEPA-based tariffs exceed executive authority. Presidential Savings Clause established for refund claims.
Now
Filing window opens
Importers can begin documenting and filing PSC refund claims. Evana is already processing client filings.
How the Presidential Savings Clause (PSC) Works
The PSC isn't an automatic check in the mail. It's an administrative claims process run through U.S. Customs and Border Protection (CBP). Here's what the process looks like:
- 1
Identify Eligible Entries
Pull your CBP entry records for the relevant tariff tranches. Each entry number corresponds to a shipment and you'll need these to file. This is where most businesses get stuck without professional help.
- 2
Document Paid Duties
For each entry, you'll need to document the tariff subheading, the duty paid, and the commercial invoice value. HTS codes matter enormously here: small classification errors can disqualify entries.
- 3
File the PSC Claim
Claims are submitted to CBP through a formal administrative process. The filing must include all supporting documentation. Incomplete or incorrect filings risk rejection or delay.
- 4
CBP Review & Issuance
CBP reviews each claim, validates the underlying entry data, and issues a refund check or ACH payment. Timeline estimates are 12–24 months for initial processing under current guidance.
Important: This Is Not a Simple Refund Form
The PSC process requires accurate customs entry records, correct HTS classifications, and proper formatting. Errors can result in claim rejection. Most importers benefit from working with a customs professional who already knows this system.
Which Products Are Eligible?
The IEEPA tariffs touched a sweeping range of goods. If your business imports any of the following categories from China or other affected countries, you likely have eligible entries:
Not sure if your product category qualifies? Book a free analysis call and our team will review your HTS codes and import history at no charge.
Find Out What Your Business Is Owed
Evana analyzes your import history, identifies eligible PSC entries, and files your claim. Completely on our dime until you get paid.
$5.5M
Largest single refund
$425K
Average recovery
0%
Upfront cost
5 yrs
Lookback period
20-minute call · No commitment · We do the paperwork
What You'll Need: ACE Reporting
Good news: filing a PSC claim doesn't require boxes of physical paperwork. The core requirement is your ACE (Automated Commercial Environment) entry data: the CBP system that already has your import records.
Option 1: Self-Service Export
Log into your ACE Secure Data Portal and download your entry summaries directly. If you can get us that file, we can do the rest. No broker involvement required to get started.
See our step-by-step ACE export guideOption 2: Add Evana to Your ACE Portal
You can authorize Evana as a trade account filer directly in your ACE portal. This lets us pull your entry data securely and start building your claim without any manual file transfers.
How to add us to your ACE portalNo physical documents required.
CBP entry data is electronic. Whether you provide your own download or grant us direct portal access, we have everything needed to build and file your PSC claim. You don't need to dig up old invoices or contact your freight broker.
We Know the Filing Maze
CBP refund claims require precise HTS codes, entry numbers, and commercial invoices. Our team handles every document so you don't have to learn a new system.
5-Year Lookback Expertise
We've recovered duties going back years for our clients. The PSC lookback is in our wheelhouse: we already have workflows built for it.
Performance-Based Pricing
Zero upfront cost. We only get paid when you do. Our incentives are completely aligned with maximizing your recovery.
Licensed Customs Experts
Evana's network includes licensed customs brokers and trade attorneys who've worked these programs for 20+ years.
Evana Already Handles Traditional Duty Drawback
If you export goods after importing them, you may have a second recovery opportunity running alongside your PSC claim. We handle both.
PSC Refund vs. Traditional Duty Drawback
These are two separate programs. Many importers qualify for both, and Evana files both simultaneously.
PSC Tariff Refund
- Applies to invalidated IEEPA/Section 301 tariffs
- No export required. Goods sold domestically are fully eligible
- New mechanism established by this ruling
- Filing window: currently open, deadlines TBD
Traditional Duty Drawback
- Applies to any import duties when goods are re-exported
- Requires subsequent export of imported goods
- Long-standing CBP program (19 USC § 1313)
- 5-year lookback on export data
Everything importers are asking about the Supreme Court ruling and PSC refund process.
Which tariffs were struck down?+
The Supreme Court ruling targeted tariffs imposed under the International Emergency Economic Powers Act (IEEPA), the primary authority used to levy sweeping tariffs on China, Canada, Mexico, and dozens of other trading partners. This includes the broad Section 232 and reciprocal tariff structures announced in 2025.
What is the Presidential Savings Clause (PSC)?+
The Presidential Savings Clause is a legal mechanism in the court's ruling that preserves a structured process for importers to claim reimbursement for tariffs already paid. Rather than an automatic refund, businesses must file a claim documenting their paid duties, eligible entries, and exported or re-imported goods. Think of it as the government's official refund window.
Do I qualify for a refund?+
Eligibility depends on several factors: the specific tariff classification of your goods, whether those goods were subsequently exported or otherwise qualify under PSC rules, the filing period in which you paid duties, and whether your import records are in order. Most SMB importers who paid tariffs between 2025–2026 on goods from China or other affected countries have at least some eligible entries.
How far back can I claim?+
Under the PSC framework and related administrative guidance, claims can generally reach back to the original imposition of the relevant tariff tranche. For Section 301 China tariffs, that means since 2025. Specific lookback windows are still being finalized by CBP, but acting early matters: late filers risk missing administrative deadlines.
Is this related to duty drawback?+
Yes and no. Traditional duty drawback applies when you export goods after importing them, and that program still exists independently. The PSC refund mechanism is broader: it applies even to goods consumed domestically that were subject to tariffs the court found unlawfully imposed. Evana handles both programs.
How long will refunds take?+
CBP (Customs and Border Protection) is still establishing the administrative timeline. Early estimates suggest 12–24 months for initial processing, with priority given to properly documented claims filed early. That's another reason to start now rather than wait.
Who Evana Works With
Evana is built for SMB and mid-market importers: brands in ecommerce, retail, and consumer goods that import regularly and haven't had the resources or expertise to navigate CBP refund programs on their own.
Ecommerce Brands
Shopify and DTC brands that source goods from overseas manufacturers.
Retail Importers
Physical and omnichannel retailers with regular import programs.
Manufacturers
Companies that import components and sub-assemblies for domestic production.
Not sure if you qualify? Book a free 20-minute call and we'll tell you straight.
The window is open now
Start Your Tariff Refund Analysis Today
Evana's team of customs experts will review your import history, estimate your PSC refund potential, and handle every step of the claim at zero upfront cost.
No obligation · Performance-based pricing · We only get paid when you do