FedEx Seeks Tariff Refunds After Supreme Court Ruling

FedEx has filed a lawsuit seeking the full refund of duties paid under the Trump administration’s emergency tariffs, following a US Supreme Court decision limiting presidential tariff authority. Some analysts argue that over US$175 billion in tariff collections may be subject to potential refunds after the Supreme Court ruling.

FedEx has filed a lawsuit in the US Court of International Trade seeking a full refund of duties paid under the Trump administration’s emergency tariffs, marking a new phase in the legal and financial fallout from the US Supreme Court’s decision limiting presidential tariff authority under the International Emergency Economic Powers Act (IEEPA). The filing adds a major logistics player to a growing group of importers, including Costco, that are moving to protect refund rights after years of disputed tariff collections. 

The FedEx complaint, dated Feb. 23, 2026, states that Federal Express Corporation and FedEx Logistics are importers subject to the challenged IEEPA duties and seeks “a full refund” of all IEEPA duties paid to the United States. The company names US Customs and Border Protection (CBP), Commissioner Rodney Scott, and the US government as defendants.

The legal basis for FedEx’s claim is the Supreme Court’s Feb. 20 ruling in Learning Resources, Inc. v. Trump, which held that IEEPA does not authorize the president to impose tariffs. In its opinion, the Court emphasized that Congress historically delegates tariff powers explicitly, with clear limits, and rejected the argument that IEEPA’s general authority to regulate importation includes sweeping tariff powers, MBN reports.

That ruling is central not only to FedEx’s lawsuit but also to a broader importer refund fight. FedEx’s complaint cites the Supreme Court decision directly and argues that the Court of International Trade has jurisdiction to order remedial relief and refunds. It also requests reliquidation of entries, refunds with interest, and legal costs.

The FedEx filing points to the tariff measures imposed in 2025, including an additional 25% tariff on imports from Mexico under Executive Order 14194, with certain exceptions. The filing also recounts the 25% tariff on Canada and escalating tariffs on China under separate executive orders, plus the later “reciprocal” tariff actions that expanded IEEPA-based duties across countries.

This means the litigation is not only about US constitutional and statutory limits on executive power; it also directly affects supply chains connected to Mexico-US trade, customs declarations, and importer-of-record liability. FedEx’s complaint underscores that importers paid estimated duties up front while CBP continued collecting IEEPA duties during ongoing litigation, creating exposure that now may be subject to refunds.

From Costco’s Preventive Strategy to Post-Ruling Claims

Costco’s December 2025 lawsuit anticipated the risk that importers might lose the ability to recover tariff overpayments if entries liquidated before the courts resolved the legality of the IEEPA tariffs, MBN reports. Costco sought to preserve refund rights while the Supreme Court case was still pending, highlighting tight administrative deadlines and uncertainty around liquidation and reliquidation.

FedEx’s action now represents the next stage: a post-Supreme Court lawsuit explicitly requesting refunds after the legal issue has largely been decided. In other words, Costco’s litigation was defensive and procedural, while FedEx’s filing is remedial and recovery-focused. Both reflect the same core risk for importers, whether they can actually recover duties already paid, even when the underlying tariffs are ruled unlawful. 

FedEx’s complaint notes that CBP continued collecting IEEPA duties while the litigation was pending and says CBP only announced on Feb. 22, 2026, that such duties would no longer be collected for goods entered for consumption, or withdrawn from warehouse for consumption on or after 12:00 a.m. Eastern Time on Feb. 24, 2026. The filing cites CBP’s Cargo Systems Messaging Service notice as evidence of the cutoff.

That operational change reduces forward-looking exposure for importers, but it does not resolve how past payments will be refunded, how long that process may take, or how courts will handle the volume of claims. Reuters reports that over US$175 billion in tariff collections may be subject to potential refunds after the Supreme Court ruling, and that additional companies continue to file claims in the Court of International Trade.