Options for strategic tariff litigation to limit refund uncertainty

• By: AHPA
• On: 12/18/2025 19:02:28
• In: Regulation / Legislation

December 18, 2025

Ongoing Supreme Court litigation regarding the legality of currently effective tariffs under IEEPA has raised a number of novel questions, both regarding the ability of the administration to issue tariffs, and how refunds will be delivered if the court finds that the administration's tariffs were not lawful. The amount of tariff funds in question, and the complexity of the resulting refund, would be unprecedented. During oral arguments, Justice Barrett referred to the potential relief process as "a complete mess."
 
Among the uncertainties raised by this part of the case, some commentators (including lower court decisions) have raised the possibility that the scope of relief would be limited. One possibility is that refunds may not be available for product lot entries that have "liquidated," finalizing the computation of tariffs and associated in-process administrative appeals following border entry. While importing firms also have the option to protest or file suit after liquidation, it is possible that such post-liquidation actions will not preserve access to tariff refunds. 
 
The American Herbal Products Association (AHPA) has learned that the law firm of Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP (GDLSK) is offering to file protective cases in the U.S. Court of International Trade to enjoin U.S. Customs from completing liquidation of entries. Such court filings are intended to maintain the lots in liquidation until the Supreme Court outcome and refund method is determined. 
 
Based on a meeting with the firm, AHPA understands that the cost for filing such a case is $10,400 in total. Such strategic litigation provides protection only for products which have not already completed liquidation, and solely addresses one potential source of risk. As such, this legal option should be understood as an option to "insure" against this source of risk. AHPA understands that this particular legal option is also being shared and used among other affected trade sectors, and is sharing it with AHPA members for information purposes. This Update does not constitute an endorsement of this firm or option; numerous other firms are conducting the same or alternate forms of litigation to mitigate the same or other forms of risk associated with the ongoing tariff litigation. 

Members interested in making use of this option should email Harold Grunfeld at hgrunfeld@gdlsk.com or use this link to contact a GDLSK attorney for further information. Remittance of payment and completion of a survey with basic company information will be required to initiate litigation.
 
In addition to GDLSK, AHPA has learned the firm of Crowell & Moring, LLP has similar expertise in trade law and is performing a similar service: AHPA understands this service is a similar cost (approximately $10,000) for a similarly positioned filing. The key contact at Crowell is Maria Vanikiotis, who can be reached at mvanikiotis@crowell.com.