Kelly Martinez, Co-Founder and President of ePost Global, weighs in on the complex battle over IEEPA tariff refunds in a recent FreightWaves article analyzing what businesses can expect as they pursue billions in returned duties.
The Supreme Court struck down President Trump's tariffs under the International Emergency Economic Powers Act (IEEPA), but getting refunds to businesses is proving just as complicated as the tariffs themselves. The federal government collected an estimated $175 billion in IEEPA tariffs through February 2026, and more than 2,000 refund-related cases have been filed with the U.S. Court of International Trade.
Kelly notes that companies are committed to seeing this through: "They're prepared to fight it out to the bitter end."
IEEPA duty refunds
The mechanics of returning that money could take years to resolve. Companies need to identify eligible import entries, amend customs filings, and potentially pursue claims through protests or additional lawsuits before payments are processed. The Trump administration has attempted to delay the refund process, with the Justice Department initially requesting a 90-day pause and Customs and Border Protection arguing for 45 days to set up automated systems.
For small and medium-sized businesses, the challenge is particularly acute. The cost of hiring trade attorneys, reconstructing years of customs filings, and waiting through prolonged litigation could outweigh the value of refunds themselves. Many will likely need to hire financial firms to handle the red tape and pay those firms a sizable cut of any refunds they secure.
While some policy analysts argue the government already has systems in place to issue refunds relatively quickly, the timeline remains uncertain. Companies remain caught between a court ruling that invalidated the tariffs and a government that has yet to fully acknowledge how it intends to unwind them.
Kelly's perspective reflects what ePost Global is seeing across its client base: uncertainty about timing, complexity around claims processes, and questions about whether pursuing refunds makes financial sense for smaller importers.
Read the full FreightWaves analysis on IEEPA tariff refunds →





