The Supreme Court Has Struck Down Trump's IEEPA Tariffs

On February 20, 2026, the Supreme Court ruled 6–3 in Learning Resources, Inc. v. Trump that IEEPA does not authorize the President to impose tariffs. Chief Justice Roberts wrote that the statute's language "cannot bear such weight." All tariffs imposed under IEEPA have been invalidated.

All tariffs imposed under IEEPA are now invalid, including the "Liberation Day" reciprocal tariffs on 57 countries and the fentanyl tariffs on China, Canada, and Mexico. Section 301 tariffs (China), Section 232 tariffs (steel/aluminum), and MFN base duties are NOT affected — they use different legal authorities.

For unliquidated entries, CBP should liquidate without IEEPA duties. For liquidated entries, file a protest using CBP Form 19 within 180 days of liquidation. You can also file directly with the Court of International Trade under Section 1581(i) within two years of entry. Consult a customs broker or trade attorney.

The refund amount depends on how much you paid specifically in IEEPA/reciprocal tariffs. Over $175 billion in total IEEPA collections are at risk of being refunded. Use our eligibility checker above for a rough estimate of your potential refund.

The case has been remanded to the Court of International Trade to determine refund procedures. Trade experts estimate it could take months to years. Importers who have preserved their claims through protests or CIT filings will be prioritized.

CBP must liquidate entries within 314 days of the date of entry. After liquidation, duties become final unless you file a protest within 180 days. Track your entry dates carefully to avoid missing these windows.

The administration retains other tariff authorities (Section 301, Section 232), but these require investigations and formal findings that could take months. Congress could also pass new tariff legislation. In the near term, importers may see reduced rates on products that were subject only to IEEPA duties.

While not legally required, consulting with a licensed customs broker or trade attorney is strongly recommended, especially for claims above $10,000. They can ensure protests are filed correctly and deadlines are met. Some smaller importers may be able to file protests themselves through ACE.

Inventory your IEEPA duty exposure, check liquidation status on all entries, file protests on liquidated entries immediately, consider joining a CIT case, update your banking information with CBP, and consult a customs professional. Read our full breakdown for detailed steps.

No. TariffCenter.AI is an informational research tool, not a law firm or licensed customs broker. All information is for educational purposes. Consult qualified professionals for legal or customs advice specific to your situation.