Nongshim USA Sues US Over IEEPA Tariff Refunds
The South Korean food company seeks refunds of tariffs paid after the Supreme Court ruled the duties unlawful.
Updated on Nov. 2, 2026 in International Trade
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Nongshim USA filed a lawsuit against the US government and Customs and Border Protection at the US Court of International Trade on October 28, 2026. The company seeks refunds of tariffs and interest paid on shipments from its South Korean headquarters to its US subsidiary since April 2025.
Why it matters
The US Supreme Court ruled in February 2026 that the government had no authority to impose tariffs under IEEPA, but the ruling did not automatically trigger refunds for duties already paid. The case tests whether importers can recover tariffs on entries that customs had already finalized.
The filing estimates a minimum refund of over 4 billion won on tariffs collected from April 2025 to February 2026. The final figure is unresolved because the government has not responded and additional subsidiary shipments may be added.
The players
Nongshim USA
The US subsidiary of South Korean instant noodle maker Nongshim, which imports products from its South Korean headquarters.
US Court of International Trade
The federal court with exclusive jurisdiction over civil actions against the United States arising from customs and tariff laws.
Customs and Border Protection
The US federal agency responsible for border security and the collection of import duties, named as a defendant in the lawsuit.
The details
US Customs started a tariff refund process but excluded import cases where customs clearance was complete and final tax amounts were confirmed. Nongshim USA argues those finalized entries should still be recalculated and refunded under the Supreme Court ruling.
Timeline
April 2025: The Trump administration began imposing tariffs under IEEPA.
February 2026: The US Supreme Court ruled there was no authority to impose tariffs under IEEPA.
October 28, 2026: Nongshim USA filed its lawsuit.
November 2, 2026: Court of International Trade case records were made public.
December 28, 2026: The US government's response to the lawsuit is due.
Market Dynamics
The lawsuit follows the Supreme Court's February 2026 ruling that the International Emergency Economic Powers Act gave no authority to impose tariffs. It tests whether that ruling triggers refunds on duties already collected from importers.
Importers that paid IEEPA tariffs may need to pursue refund claims to recover duties already paid, which could affect cash flow and financial planning. Companies with finalized import entries may face uncertainty about whether recalculation is available.
The takeaway
Importers should track how courts handle refunds on finalized customs entries, since a Supreme Court ruling does not automatically return duties already paid. Reviewing past import entries for potential refund claims may be worthwhile for businesses affected by IEEPA tariffs.
What happens next
The US government must submit its official response to the lawsuit by December 28, 2026.
Further reading
For broader background on how tariff policy and trade rules are shifting, explore International Trade coverage.
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