AI Tools Help Shippers Reclaim Billions After Supreme Court Tariff Ruling

NEW YORK, NY – February 20, 2026 – A landmark U.S. Supreme Court decision invalidating billions of dollars in tariffs has ignited a high-stakes race for global shippers to reclaim overpaid duties, a process fraught with complexity and tight deadlines. In response, technology firms are rapidly deploying artificial intelligence solutions to help companies navigate the financial windfall, estimated to be between $160 billion and $200 billion.

On February 20, the Supreme Court ruled in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act (IEEPA) does not grant the President the authority to unilaterally impose tariffs. The decision effectively strikes down a wide range of duties levied over the past several years, opening the door for importers to claim refunds on tariffs they were forced to pay. Seizing on this urgent need, AI supply chain platform Nauta today launched its Tariff Recovery Module, a tool designed to automate the intricate process of identifying and claiming these funds.

A Complex and Time-Sensitive Opportunity

The Supreme Court’s 6-3 decision sends a clear signal that the power to levy taxes and duties rests with Congress. This has immediate and far-reaching consequences for importers who paid tariffs under the now-invalidated IEEPA orders, which included duties on goods from China, Mexico, and Canada, as well as a broad “reciprocal order” affecting nearly all trading partners. In 2025 alone, these tariffs accounted for an estimated $142 billion in collected duties.

While the ruling makes importers legally entitled to refunds with interest, the path to recovery is far from simple. The court did not prescribe a specific refund mechanism, leaving U.S. Customs and Border Protection (CBP) and lower courts to manage the procedural details. This creates an administrative labyrinth that companies must navigate under pressure. Typically, importers have only 180 days from the date a customs entry is finalized, or “liquidated,” to file a protest and request a refund. Missing this window could mean forfeiting millions of dollars.

The primary hurdle for most businesses is the fragmented nature of their own data. Information critical to a claim—such as historical shipment records, product classifications, duty payments, and commercial invoices—is often scattered across disconnected systems like Enterprise Resource Planning (ERP), transportation management, and warehouse software. Without a unified view, accurately quantifying exposure and compiling the necessary documentation becomes a monumental, time-consuming task.

AI Steps in to Untangle the Data Web

This is the challenge Nauta aims to solve with its new AI-powered module. The platform works by integrating and structuring a shipper's disparate data sources into a single, harmonized intelligence layer. By connecting historical shipment records with product classifications and duty payment information, the system can automatically pinpoint affected shipments down to the individual Stock Keeping Unit (SKU) level.

“The companies that will recover the most value from this decision will be the ones that can quantify their exposure immediately and provide their brokers with complete, accurate data,” said Valentina Jordan, CEO and Co-Founder of Nauta, in a statement. “Shippers already have the information required to act, but it is often fragmented across systems and documents. Even before today’s ruling, Nauta has given its customers the power of their own data, by structuring it into a single source of truth so they can move quickly and confidently.”

According to the company, the Tariff Recovery Module can calculate a company's total tariff exposure and generate a comprehensive, broker-ready data package within minutes. This package can then be delivered to a customs broker through various modern data transfer methods, including API, SFTP, or direct download, dramatically accelerating a process that would otherwise take weeks or months of manual effort.

From Reactive Compliance to Strategic Resilience

While several established Global Trade Management (GTM) software providers like SAP, e2open, and Descartes offer broad customs compliance solutions, Nauta's module is notable for its specific and timely response to the IEEPA ruling. It highlights a growing trend in the supply chain industry: the use of targeted AI applications to solve acute, high-value problems.

The launch also underscores a broader strategic shift for businesses engaged in global trade. The recent era of unpredictable trade policy has exposed the vulnerabilities of relying on manual processes and siloed information. The ability to react swiftly to regulatory changes—whether it's claiming a refund or adjusting to a new tariff—is becoming a critical competitive advantage.

By creating a unified data foundation, platforms like Nauta's not only address the immediate need for tariff recovery but also equip companies with the long-term agility to build more resilient supply chains. The same integrated data layer used to accelerate refund claims can be leveraged for strengthening inventory planning, optimizing logistics, and mitigating risks from future trade policy swings. For companies like New Balance, L'Oréal, and Ashley Furniture HomeStore, which Nauta counts among its clients, this data-first approach is essential for maintaining control over their complex global operations and protecting their cash flow in an increasingly volatile world.