Nongshim USA sues CBP for refunds of IEEPA tariffs

Nongshim USA goes to court

Nongshim USA filed the complaint on 28 October against the US government, US Customs and Border Protection and CBP Commissioner Rodney Scott, Aju Press reported.

It wants a full refund of duties paid under the International Emergency Economic Powers Act, plus interest, and reliquidation of entries already finalised. Nongshim is the first South Korean food company to sue on these grounds, according to Biggo. A Nongshim spokesperson said an independent US subsidiary brought the action, so the company could not confirm exactly what it involves. Industry officials told Aju Press the suit is aimed less at contesting legality than at securing refund eligibility.

The ruling settled the legality of the duties, not the refund process. Importers still need a timely protest or court case to recover cash.

Why a lawsuit is needed at all

CBP stopped collecting IEEPA tariffs after 24 February and opened a refund channel in April, Biggo and Aju Press reported. The portal has a limit. Importers cannot claim entries finalised more than 80 days earlier through it without a court order for reliquidation. CBP typically finalises duties about 10 months after goods clear customs, Biggo reported. CBP began processing refunds for finalised entries on 6 October, but only for plaintiffs holding a court-ordered reliquidation, Aju Press reported.

CBP estimates the duties recoverable only through litigation at about $11.4bn. CBP tallied about $166bn in IEEPA collections as of March, Aju Press reported; CFR put IEEPA tariff revenue at more than $175bn.

The money already returned

More than $100bn in refunds, including interest, went back to importers through the end of July, according to a court filing by US customs officials reported by Business Today. That is more than half of the roughly $166bn in IEEPA collections CBP had tallied as of March, Aju Press reported.

The administration has signalled it will fight broad refund claims, Thomson Reuters reported.

The ruling behind the claims

The claims rest on Learning Resources, Inc. v. Trump, decided 6-3 on 20 February 2026, which held that IEEPA does not authorise the president to impose tariffs, SCOTUSblog reported. Chief Justice John Roberts wrote that the president asserts "the extraordinary power to unilaterally impose tariffs of unlimited amount, duration, and scope". The ruling was narrow. It left duties imposed under Sections 232, 301 and 201 untouched, and did not disturb other IEEPA powers such as sanctions and asset freezes.

What happens next

Nongshim's case has no reliquidation order yet, according to court records cited by Aju Press and Biggo.

Estimates put the number of companies that have filed suits at the Court of International Trade on the same grounds at about 7,000, Biggo reported. Korean-headquartered firms had largely held back, wary of business fallout and trade friction, which makes Nongshim's filing notable.