Supreme Court Strikes Down IEEPA Tariffs in 6-3 Ruling
The Supreme Court ruled that tariffs imposed under the International Emergency Economic Powers Act exceeded presidential authority. Importers who paid IEEPA duties between February 2025 and February 2026 may file for refunds through CBP.
Ruling Summary
On February 20, 2026, the United States Supreme Court ruled 6-3 that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) exceeded the scope of presidential authority granted by the statute. The Court held that IEEPA authorizes the President to block or regulate transactions involving foreign property, but does not grant the power to impose tariffs—a power reserved to Congress under Article I of the Constitution.
Tariffs Affected
The ruling invalidates all tariffs imposed under IEEPA, including:
- China/Hong Kong: 10%–145% IEEPA tariffs (HTS 9903.01.20, 9903.01.24) effective Feb 4, 2025 onwards
- Canada: 25% IEEPA tariff (HTS 9903.01.10, 9903.01.15) effective Mar 4, 2025
- Mexico: 25% IEEPA tariff (HTS 9903.01.01, 9903.01.05) effective Mar 4, 2025
- Reciprocal tariffs: 10%–49% on 50+ countries (HTS 9903.01.25, 9903.01.28, 9903.01.30) effective Apr 5, 2025
Tariffs NOT Affected
The following tariffs remain in force and are not subject to refunds:
- Section 301 tariffs on China (original 2018–2019 trade war tariffs)
- Section 232 tariffs on steel, aluminum, automobiles, copper, and timber
- Section 201 safeguard tariffs (solar panels, washing machines)
- Country-specific sanctions and embargoes
How to File for a Refund
Unliquidated Entries
If your entry has not yet been liquidated (typically within 314 days of entry):
- Log in to CBP's Automated Commercial Environment (ACE)
- File a Post-Summary Correction (PSC) removing IEEPA duty lines
- Refund will be issued electronically via ACH
Liquidated Entries
If your entry is already liquidated:
- File a formal protest (CBP Form 19) through the ACE protest module
- You have 180 days from the liquidation date
- Reference the Supreme Court ruling as the legal basis
- Request accelerated disposition
If Protest Is Denied
File suit at the Court of International Trade within 2 years.
Estimated Impact
Approximately $175 billion in IEEPA tariffs were collected between February 2025 and February 2026. The Treasury Department has indicated it will comply with the ruling, and CBP has been directed to process refund claims.
Use Our Refund Calculator
Check your eligibility using our free IEEPA Tariff Refund Calculator. Enter your country of origin, import date, and goods value to see your estimated refund amount and recommended filing method.