Status: Only IEEPA duties were struck down (February 2026). Section 232 and Section 301 tariffs remain in force. Last reviewed June 2026.
The short version
The Supreme Court’s 2026 ruling refunds one specific kind of duty: tariffs imposed under IEEPA. If your entries also carried Section 232 (steel, aluminum, copper) or Section 301 (China) duties, those are not refundable — they sit on separate legal authority and are still being collected. A single entry can carry several duty types at once, so the only reliable way to know what you can recover is to read the duty breakdown on the entry summary.
The three tariff types, side by side
- IEEPA tariffs — imposed under emergency economic-powers authority. Struck down by the Supreme Court in February 2026. Refundable through CBP’s CAPE process.
- Section 232 tariffs — national-security tariffs on steel, aluminum, copper and their derivatives. Still in force; rates were adjusted again during 2026. Not part of the refund.
- Section 301 tariffs — tariffs on Chinese-origin goods. Still in force. Not part of the refund.
How do I tell which duties were IEEPA?
Work from the entry summary, not the commercial invoice. The entry summary shows the duty lines and the tariff numbers behind them. IEEPA duties appear as their own line items, separate from any Section 232 or 301 amounts on the same entry. Your broker can produce an entry/duty report that isolates the IEEPA portion across all your entries at once — which is exactly what you need before estimating a refund.
Why does the distinction matter so much?
Because over-estimating a refund leads to bad decisions — booking income that will not arrive, or filing claims on amounts that are not in scope and getting them bounced. An importer of steel from China, for example, might have paid IEEPA, Section 232, and Section 301 duties on the same goods; only the IEEPA slice comes back. Getting the split right up front keeps your refund estimate honest and your CAPE filing clean.
Frequently asked questions
Are Section 232 steel and aluminum tariffs refundable?
No. Section 232 tariffs were not part of the IEEPA ruling and remain in effect. In fact, the Section 232 regime on steel, aluminum and copper was modified again during 2026, with revised rates and thresholds.
Are Section 301 China tariffs refundable?
No. Section 301 tariffs rest on separate authority and are unaffected by the IEEPA ruling. Section 301 has its own, separate exclusion processes — but that is a different track from IEEPA refunds.
My entry had several duty types. Can I still claim the IEEPA part?
Yes — the IEEPA portion of a mixed entry is recoverable even though the Section 232/301 portions are not. The entry summary shows the split.
Related guides
- The complete guide to IEEPA tariff refunds
- The Supreme Court IEEPA ruling, explained
- Section 232 and 301 tariffs in 2026: what’s changed
- Who qualifies for an IEEPA refund
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. Tariff classifications and which duties apply to your goods should be confirmed with a licensed customs broker.