Core Viewpoint - The introduction of Flexport's Tariff Refund Calculator aims to help U.S. importers quantify potential refunds from tariffs imposed under the International Emergency Economic Powers Act (IEEPA) as they await a Supreme Court ruling that could significantly impact tariff regulations [1][2][3]. Group 1: Tool Introduction and Purpose - Flexport has launched a public-facing Tariff Refund Calculator to estimate potential refunds related to tariffs imposed under IEEPA [2]. - The tool allows importers to upload their U.S. Customs and Border Protection entry data to estimate how much they may have paid in affected tariffs and what portion could be refundable if the Supreme Court rules in favor of importers [4]. Group 2: Supreme Court Case Context - The Supreme Court is reviewing whether the executive branch overstepped its authority by using IEEPA to impose broad tariffs, which has led to significant fluctuations in tariffs throughout 2025 [5]. - The questioning during oral arguments suggests that there is a possibility the tariffs could be deemed unlawfully imposed, potentially allowing importers to claim refunds totaling billions of dollars [3][5]. Group 3: Implications for Importers - Companies are preparing for the possibility of refunds, with some large importers already filing protective lawsuits or administrative claims to secure their rights [6]. - Mid-sized companies without dedicated trade teams may face challenges in responding quickly if a refund opportunity arises with limited notice [6].