Tariff Refund Litigation: A Primer On Common Plaintiff's Theories Of Recovery And Importer ...
beneschlaw.com
A wave of tariff refund lawsuits is testing the legal and economic limits of executive trade power — revealing a classic principal-agent clash between importers and the government.
Principal-Agent ProblemPublic Choice TheoryRule of LawRegulatory Capture

Theory Briefing
- Newly filed lawsuits argue IEEPA tariffs were unlawfully imposed on importers, forming the legal basis for refund claims.
- Plaintiffs' recovery theories hinge on whether executive branch overreach voided the original tariff obligations entirely.
- The litigation exposes a principal-agent tension: importers bear costs from government decisions they had no power to contest.