The United States Supreme Court recently held that tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”) were not authorized by statute. Accordingly, importers that paid duties under these programs may have the opportunity to recover those payments. The process for obtaining refunds continues to develop. The United States Court of International Trade has already begun addressing remedies for importers and the federal government is working to establish an online claims portal for importers. Recent representations by U.S. Customs and Border Protection indicate a streamlined system for IEEPA tariff refund claims could be ready as early as mid-April 2026. Businesses that acted as importers of record during the relevant period of the tariffs should begin preparing now to preserve and pursue potential refund claims.

On December 1, 2025, the U.S. Supreme Court heard oral arguments in Cox Communications v. Sony Music Entertainment, a case centered around the obligations of internet providers in addressing illegal actions by their users. Sony has sued Cox, rather than its users, for copyright infringement based on Cox’s failure to terminate the internet access of suspected copyright infringers. Sony won at trial and before the Fourth Circuit Court of Appeals, but during oral arguments, several SCOTUS Justices expressed reservations about holding Cox liable for the downstream actions of its subscribers.