Overview

• The Justice Department filed an appeal and a motion to expedite, asking the Supreme Court to take the case quickly, with a proposed timeline that could allow arguments as soon as early November.
• An en banc Federal Circuit ruled 7-4 on Aug. 29 that most IEEPA-based tariffs are unlawful and emphasized that tariff-setting is a core congressional power, but it stayed its judgment until Oct. 14.
• The challenged tariffs remain in effect under the stay, and the administration argues that legal uncertainty is disrupting trade diplomacy and national-security efforts.
• Reported collections under the disputed levies vary sharply, with U.S. Customs and Border Protection citing about $65.8 billion through Aug. 25 while other estimates top $200 billion, raising questions about potential refund exposure.
• If the tariffs are ultimately invalidated, refund pathways are unresolved, with possibilities including automatic repayments, administrative claims with Customs and Border Protection, or further litigation; the administration is also exploring alternative authorities such as Section 232 and Smoot-Hawley Section 338.