FedEx, a multinational logistics and transportation company headquartered in the United States, has become the first major American corporation to file a lawsuit for customs refunds following a recent Supreme Court ruling that declared the Trump administration's imposition of tariffs as illegal. The company filed the lawsuit in the U.S. Court of International Trade (CIT) on March 23, seeking a full refund of all tariffs paid under the International Emergency Economic Powers Act (IEEPA). This legal move comes in light of the Supreme Court's ruling on March 20, which determined that the imposition of tariffs under emergency powers was unlawful, although it did not address whether the government is required to refund the tariffs collected.

As the first entity to take such action based on the Supreme Court's decision, FedEx's lawsuit may set a precedent for other companies that are poised to challenge the legality of tariffs imposed by the previous administration. Legal experts estimate that the tariffs raised the total revenue collected by the government to at least $160 billion over one year, which highlights the significant financial stakes involved in this legal battle. In the aftermath of the Supreme Court ruling, other trade organizations, including the National Retail Federation and the U.S. Chamber of Commerce, have called for immediate refunds to importers based on the unlawful nature of these tariffs, thereby supporting FedEx's legal fight.

However, former President Trump criticized the Supreme Court's failure to address refund issues directly, labeling it as "insane" and vowing to engage in prolonged legal battles over the next five years to resist any refunding efforts. Additionally, U.S. Treasury Secretary Scott Becerra noted that the legal process could be drawn out for years. As the international trade courts deliberate on the refund question, it is expected that the Customs and Border Protection (CBP) agency will delay any issuance of refunds until a final judgment is reached, indicating potential prolonged delays for companies seeking restitution.