Supreme Court Strikes Down IEEPA Tariffs
In a 6–3 decision, the Court ruled that tariffs imposed under the International Emergency Economic Powers Act exceeded presidential authority. Importers who paid IEEPA duties between February 2025 and today may be entitled to refunds. Use the calculator below to check your eligibility.
Check Your Eligibility
Enter your import details to see if you qualify for an IEEPA tariff refund.
IEEPA Tariffs Struck Down
| Country / Group | Peak Rate | Final Rate | Effective |
|---|---|---|---|
| China | 145% | 30% | Feb 4, 2025 |
| Hong Kong | 145% | 30% | Feb 4, 2025 |
| Canada | 25% | 25% | Mar 4, 2025 |
| Mexico | 25% | 25% | Mar 4, 2025 |
| Reciprocal (50+ countries) | 10–49% | 10% | Apr 5, 2025 |
Tariffs NOT Affected (Still in Force)
- • Section 301 tariffs on China (original 2018–2019 trade war tariffs)
- • Section 232 tariffs on steel, aluminum, autos, copper, and timber
- • Section 201 safeguard tariffs (solar panels, washing machines)
- • Country-specific sanctions and embargoes
How to File for a Refund
1. Check if Your Entry Is Liquidated
Log in to CBP's ACE portal and check the status of your entry. Entries typically liquidate about 314 days after the entry date. Informal entries (goods under $2,500) liquidate immediately.
2A. If Unliquidated — File a Post-Summary Correction
File a PSC through ACE removing the IEEPA duty lines. This is the fastest path to a refund. You can also request an extension of the liquidation period if your PSC deadline is approaching.
2B. If Liquidated — File a Formal Protest
File CBP Form 19 through the ACE protest module within 180 days of liquidation. Reference the Supreme Court ruling (Feb 20, 2026) as the legal basis. Request accelerated disposition to speed up processing.
3. If Protest Denied — Court of International Trade
You have 2 years to file suit at the CIT after denial of a protest. Given the Supreme Court ruling, CBP is unlikely to deny valid protests, but this option exists as a backstop.
Frequently Asked Questions
What tariffs were struck down by the Supreme Court?
The Supreme Court ruled 6-3 on February 20, 2026 that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) exceeded presidential authority. This affects tariffs on imports from China (up to 145%), Canada (25%), Mexico (25%), and reciprocal tariffs on 50+ countries (10-49%). Section 301, Section 232, and Section 201 tariffs are NOT affected.
Who is eligible for a refund?
Any importer who paid IEEPA tariffs on goods imported between February 4, 2025 (when the first IEEPA tariffs took effect) and February 20, 2026 (when the Supreme Court ruling was issued) may be eligible. This includes duties under HTS Chapter 99 codes 9903.01.xx.
How do I file for a refund?
The filing method depends on your entry status. If your entry has not yet been liquidated, file a Post-Summary Correction (PSC) through ACE. If your entry is already liquidated, file a formal protest (CBP Form 19) within 180 days of liquidation. If your protest is denied, you can appeal to the Court of International Trade.
How long do I have to file?
For unliquidated entries, file a PSC as soon as possible before liquidation (typically 314 days after entry). For liquidated entries, you have 180 days from the liquidation date to file a protest. For CIT lawsuits, you have 2 years from denial of your protest.
Are Section 301 tariffs on China also refundable?
No. The Supreme Court ruling only struck down tariffs imposed under IEEPA. Section 301 tariffs (the original China tariffs from 2018-2019), Section 232 tariffs (steel, aluminum, autos), and Section 201 safeguard tariffs remain in force and are not eligible for refunds.
What about USMCA-qualifying goods from Canada or Mexico?
USMCA-qualifying goods from Canada and Mexico were exempt from IEEPA tariffs starting March 7, 2025. If your goods qualified under USMCA and you claimed the exemption at entry, no IEEPA duty was charged. If you didn't claim USMCA at entry, you may file a 1520(d) claim within 1 year of importation.