U.S. Supreme Court Ruling — February 20, 2026
The IEEPA Tariffs Have Been Struck Down.
Recover What You’re Owed.
The Supreme Court has ruled that IEEPA does not authorize the President to impose tariffs. Over $166 billion in duties collected from 330,000+ importers is now subject to refund with statutory interest.
What Happened
The Supreme Court Invalidated Presidential Tariffs Imposed Under IEEPA
On February 20, 2026, the U.S. Supreme Court ruled in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. The Court held that tariff authority rests exclusively with Congress under Article I of the Constitution.
On March 4, 2026, the U.S. Court of International Trade ordered CBP to refund all IEEPA tariff duties with statutory interest in Atmus Filtration, Inc. v. United States. This affects every IEEPA tariff imposed from February 4, 2025 through February 24, 2026, including:
- Fentanyl tariffs on China (20%), Canada (25%), and Mexico (25%)
- Reciprocal tariffs on 180+ countries (10–50%)
- Country-specific punitive tariffs (Brazil 50%, India 25–50%)
Non-IEEPA tariffs — including Section 201 (steel/solar), Section 232 (steel/aluminum), and Section 301 (China trade) duties — remain in effect and are not subject to refund.
Refundable Rates
IEEPA Tariff Rates by Country
The following tariffs were declared unconstitutional and are subject to full refund with interest.
| Country / Region | Category | IEEPA Rate | Effective |
|---|---|---|---|
| China | Fentanyl + Reciprocal | 30% | Feb 4, 2025 |
| Canada | Fentanyl | 25% | Feb 4, 2025 |
| Mexico | Fentanyl | 25% | Feb 4, 2025 |
| Brazil | Punitive + Reciprocal | 50% | Apr 2, 2025 |
| India | Reciprocal | 25–50% | Apr 2, 2025 |
| Taiwan | Reciprocal | 20% | Apr 2, 2025 |
| Vietnam | Reciprocal | 19–20% | Apr 2, 2025 |
| European Union | Reciprocal | 15% | Apr 2, 2025 |
| Japan | Reciprocal | ~15% | Apr 2, 2025 |
| South Korea | Reciprocal | ~15% | Apr 2, 2025 |
| All Other Countries | Universal Baseline | 10% | Apr 2, 2025 |
Eligible period: February 4, 2025 through February 24, 2026. Rates shown are the IEEPA-specific component only; MFN and Section 301 duties are separate and non-refundable.
Eligibility
Who May Have a Claim
Importers of Record
If your business paid IEEPA tariff duties directly to U.S. Customs and Border Protection on goods imported between February 4, 2025 and February 24, 2026, you have a direct claim for a full refund plus statutory interest.
- Formal entries (>$2,500)
- Informal entries (≤$2,500)
- All Chapter 99 HTSUS codes (9903.01.XX, 9903.02.XX)
Downstream Buyers & Retailers
If your supplier passed IEEPA tariff costs to you through surcharges, price increases, or cost-plus pricing, you may have contractual and equitable claims to recover those amounts.
- Invoices showing tariff surcharge line items
- Price increase notices citing IEEPA tariffs
- Cost-plus or open-book pricing arrangements
Businesses Charged by Carriers
Some carriers and freight forwarders collected tariff payments directly from recipients as a condition of delivery. If you paid tariffs to a carrier such as FedEx, UPS, or DHL, you may be entitled to a refund.
- Carrier-collected duties on international shipments
- Brokerage fees tied to IEEPA tariff assessments
- De minimis shipment tariff charges
Industries We Serve
Tariff Refund Claims Across All Sectors
Of the 330,000+ affected importers, relatively few have initiated claims. Regardless of your industry or business size, if you paid IEEPA tariffs, you may be entitled to a refund.
How It Works
Our Approach to Tariff Recovery
Case Evaluation
We review your CBP Form 7501 Entry Summaries, ACE Portal data, and import records to identify all entries with IEEPA tariff codes and calculate your estimated refund.
Entry Classification & Audit
We build a comprehensive entry database separating IEEPA duties from non-refundable tariffs (MFN, Section 301, 232), ensuring every refundable dollar is identified.
Filing & Recovery
We pursue your refund through the appropriate channel: Post-Summary Corrections for unliquidated entries, CBP Protests for liquidated entries, or CIT complaints for finalized entries.
Verification & Payment
We verify that CBP’s refund covers all submitted entries, confirm correct interest calculations, and reconcile against our master database before closing your matter.
Why Jeffords Anthony
Tax Law Expertise Applied to Tariff Recovery
Tariff refund claims require the intersection of tax law, customs law, and litigation. Our attorneys hold an LL.M. in Taxation and have represented clients in complex disputes with federal agencies including the IRS. We apply that same analytical discipline to IEEPA tariff recovery.
Multi-state practice with federal trade court admission
Advanced tax law training for complex duty calculations
Admitted to practice before the court overseeing tariff refund claims
Leaders in Law, Super Lawyers Rising Stars, Best of Jackson
Schedule a Consultation
Contact us to discuss your IEEPA tariff refund matter. We will review your import records, identify all refundable entries, and provide an estimate of your potential recovery.
All initial consultations are confidential and without obligation. Fee arrangements are discussed on a case-by-case basis during the engagement process.
Schedule Your ConsultationIllustrative Scenarios
Example Refund Calculations
The following examples illustrate potential refund amounts based on typical importer profiles.
These are illustrative examples based on typical importer profiles. Actual refund amounts depend on specific entry data, tariff classifications, and interest calculations. Section 301, MFN, and other non-IEEPA duties are not refundable.
Common Questions
Frequently Asked Questions
Which tariffs are covered by the Supreme Court ruling?
The ruling covers all tariffs imposed under the International Emergency Economic Powers Act (IEEPA) from February 4, 2025 through February 24, 2026. This includes the fentanyl tariffs on China (20%), Canada (25%), and Mexico (25%), as well as all reciprocal tariffs (10–50%) on over 180 countries. Tariffs imposed under Section 201, 232, or 301 authority are not affected and remain in effect.
Do I need to take action, or will CBP automatically issue my refund?
It depends on the status of your entries. CBP is developing an automated system (CAPE) to process refunds on unliquidated entries, but it is not yet operational. For liquidated entries, a Protest must be filed within 180 days of liquidation. For finalized entries, a Complaint must be filed at the U.S. Court of International Trade. Given the complexity and strict deadlines involved, legal counsel can help ensure no entries are missed and all refunds are properly calculated.
How is the refund amount calculated?
Your refund equals the total IEEPA duties paid (identified by Chapter 99 HTSUS codes 9903.01.XX and 9903.02.XX on your CBP Form 7501 Entry Summaries) plus statutory interest accruing from the date of duty deposit to the date of refund payment. The current interest rate is 7% per annum for non-corporate entities and 6% for corporate entities.
I’m not the importer, but my supplier passed tariff costs to me. Can I still recover?
Potentially. If your supplier imposed tariff surcharges or price increases specifically tied to IEEPA tariffs, you may have claims based on breach of contract, unjust enrichment, or UCC Article 2 good faith obligations. The strength of these claims depends on your documentary evidence: invoices showing separate tariff surcharges, written price increase notices citing IEEPA tariffs, and contractual provisions referencing duties or tariffs.
What are the deadlines I should be aware of?
The most critical deadline is the 180-day protest window for liquidated entries, which begins running from each entry’s liquidation date. For finalized entries, the statute of limitations under 28 U.S.C. § 1581(i) is 2 years from the date of entry. The earliest IEEPA entries (February 4, 2025) could become final around August 2026, with a filing deadline as early as February 3, 2027. We recommend consulting with counsel promptly to calendar all applicable deadlines.
What does it cost to engage Jeffords Anthony for this matter?
Fee arrangements are discussed during your initial consultation and are tailored to the specifics of your matter. We offer a complimentary case evaluation to review your import records, identify refundable entries, and provide an estimate of your potential recovery before any engagement is formalized.
Get Started
Contact Us About Your Tariff Refund
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