Status: The Supreme Court struck down the IEEPA tariffs in February 2026. Refunds are being administered through CBP’s CAPE process. Last reviewed June 2026.
The short version
In February 2026 the U.S. Supreme Court held that the tariffs imposed under the International Emergency Economic Powers Act (IEEPA) were unlawful, affirming two lower courts in V.O.S. Selections v. Trump. The ruling is what opened the door to refunds of IEEPA duties. It does not touch Section 232 or Section 301 tariffs, which rest on different authority and remain in effect.
What did the Supreme Court actually decide?
The Court ruled that IEEPA — an emergency economic-powers statute — does not authorize the imposition of tariffs. That is a statutory-authority holding: the problem was not the size or target of the tariffs but the legal basis claimed for them. Because the duties were collected under an authority the Court rejected, importers who paid IEEPA tariffs became entitled to have those duties returned.
How did the case get to the Supreme Court?
Importers challenged the IEEPA tariffs in 2025. The Court of International Trade (CIT) and then the Federal Circuit both held that IEEPA does not authorize tariffs. The Supreme Court heard oral argument in November 2025 and issued its decision in February 2026. In the run-up, many importers filed protective actions at the CIT to preserve their refund rights while the outcome was uncertain.
What happens to refunds now?
After the ruling, attention shifted to delivery. CBP designed an automated system called CAPE, inside ACE, to process IEEPA refunds in phases — removing the IEEPA duty lines, re-liquidating entries with interest, and paying refunds electronically through the U.S. Treasury. Phase 1 covers unliquidated entries and entries within 80 days of liquidation; later phases reach older entries. See how to file a CAPE declaration and the complete refund guide.
Frequently asked questions
Does the ruling mean all my tariffs are refundable?
No. Only IEEPA duties are in scope. Section 232 (steel, aluminum, copper) and Section 301 (China) tariffs are separate and remain in force. Check the entry summary to see which duties were IEEPA-based. See which of your tariffs are refundable.
Do I get my money back automatically?
No. Refunds run through the CAPE process and require participation through the ACE portal. They are staged and electronic, not immediate. As the system came online, CBP advised importers to prepare their data rather than rush to file.
What if my entries already liquidated?
Phase 1 reaches entries within 80 days of liquidation. The CIT has addressed refunds for entries with final liquidations, and CBP’s later phases are designed to cover them, so older entries are not automatically lost.
Related guides
- The complete guide to IEEPA tariff refunds
- Which of your tariffs are refundable
- How to file a CAPE declaration
- IEEPA refund deadlines
Easy Logistics is an independent resource and is not affiliated with U.S. Customs and Border Protection. This is general information as of June 2026, not legal advice. Confirm the current state of the litigation and the refund process with a licensed customs broker or trade attorney.