FedEx Sues U.S. Government, Demands Full Refund of Tariff Payments

[Ebrun Exclusive] On February 26, FedEx, one of the world's top three integrated express delivery giants, formally filed a lawsuit against the U.S. government, demanding a full refund of tariff payments it previously made under the International Emergency Economic Powers Act (IEEPA). This makes FedEx the first major logistics company to pursue legal action after the Supreme Court struck down the "Trump tariffs," marking one of the most high-profile symbolic events in the wave of refund claims.

According to court documents, FedEx explicitly stated, "Plaintiff demands that Defendant refund Plaintiff all IEEPA tariffs paid to the U.S. government." The company argued in its filing that it has "suffered harm" due to being forced to pay the relevant tariffs and seeks judicial relief to recover its losses.

However, FedEx has not yet disclosed the specific amount it is seeking to recover. Given its massive cross-border shipping volume and extensive import business, the market widely anticipates the sum could be substantial.

Recently, the Supreme Court ruled that several tariff measures imposed by former President Trump under emergency powers laws were unconstitutional, including the "reciprocal tariffs" applied to almost all trading partners and the so-called "fentanyl tariffs." This ruling is seen as having a profound impact on U.S. trade policy over the past several years and directly provides a legal basis for companies to reclaim paid tariffs.

In fact, even before the Supreme Court's official ruling, numerous companies had already filed lawsuits with the U.S. Court of International Trade.

According to incomplete statistics, over 1,000 companies may have joined related legal actions, including major corporations like Costco and Revlon. However, previous plaintiffs were mostly concentrated in the retail and distribution sectors. The entry of a logistics giant like FedEx, with its significant scale and central role in the global supply chain, into the refund pursuit is unprecedented.

Industry analysts note that affected companies must now observe how the government handles refund applications.

If the executive branch chooses not to establish a unified official refund procedure, the Court of International Trade may have to adjudicate related lawsuits case by case, potentially prolonging the entire refund process. Furthermore, the Supreme Court's ruling did not specify the form of refunds, their scope of application, how to define eligible beneficiaries, whether refunds are retroactive, or the specific implementation pathways. These critical issues remain to be clarified by lower courts and the Treasury Department.

Federal data shows that as of last December, the U.S. Treasury had collected over $133 billion in import tariffs under emergency powers laws. If large-scale refunds are ultimately implemented, the fiscal impact and economic spillover effects could be significant.

Some analysts believe that following the Supreme Court's decision, lawsuits seeking refunds of IEEPA tariffs could form a wave worth tens of billions of dollars. Importers, distributors, and suppliers are considered the groups most likely to successfully obtain refunds, as their customs declarations and invoices typically detail tariff costs corresponding to specific goods, providing a relatively clear evidence chain for loss claims.

At the contract level, if a company's agreements with counterparties include tariff escalation clauses or price adjustment provisions based on tariff changes, and price increases were indeed caused by tariff hikes with clear written support, the likelihood of obtaining a refund through judicial proceedings is relatively higher. This means that the level of compliance in a company's past contract management and cost-pass-through arrangements will directly impact its chances of successful recovery.

Related developments are also emerging at the local level. The Governor of California has proposed issuing tariff refund checks to U.S. citizens after the Supreme Court overturned the tariffs.

Meanwhile, the National Retail Federation stated in a declaration that the Supreme Court's ruling provides greater certainty for U.S. businesses and manufacturers and urged lower courts to ensure a smooth process for refunding tariffs to importers.

The Federation believes that related refunds will have a certain economic stimulus effect, allowing companies to reinvest in operations, employees, and customers, thereby boosting overall economic activity.

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