The Supreme Court's February 2026 ruling established clear, enforceable rights for every importer who paid IEEPA tariffs. These rights are backed by federal court orders — and CBP is legally obligated to honor them.
On February 20, 2026, the United States Supreme Court ruled 6-3 in Learning Resources v. Trump that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. The Court of International Trade then issued a Universal Refund Order directing CBP to return all IEEPA duties collected — with interest.
You are legally entitled to a refund of every dollar of IEEPA tariff duties paid during the covered period (Feb 4, 2025 – Feb 24, 2026). CBP is under court order to process and pay these refunds. This is not discretionary — it is a legal mandate.
The Court of International Trade has ruled that refunds must include statutory interest at 6% per year for corporations, accruing from the date you paid each duty until the date CBP issues your refund. A $1M refund grows by $60,000 per year of delay.
Under 19 U.S.C. § 1514, you have the right to formally protest any CBP decision — including the assessment of IEEPA tariffs — within 180 days of the liquidation of each entry. A protest preserves your refund rights even if CAPE is delayed or modified.
CBP has committed to providing every eligible Importer of Record access to the CAPE system to file refund claims. You cannot be denied access based on your company size, industry, or the number of entries you are claiming.
Once your claim is processed, you have the right to receive your refund electronically via ACH bank transfer. CBP must pay you directly as the Importer of Record — not through a third party or broker — to your registered bank account.
If CBP fails to process your claim, denies a protest wrongfully, or unreasonably delays your refund, you have the right to file suit in the U.S. Court of International Trade — the federal court with exclusive jurisdiction over customs disputes.
Not all tariffs are covered by the Supreme Court ruling. Here is exactly what is and is not included.
"Fentanyl" IEEPA tariffs on imports from China, Canada, and Mexico imposed starting February 4, 2025 through February 24, 2026. All IEEPA add-on rates from these countries are covered.
"Reciprocal" IEEPA tariffs on imports from all other countries imposed from April 2, 2025 through February 24, 2026. This covers the broad "Liberation Day" tariff schedule applied globally.
Section 301 China tariffs, Section 232 steel and aluminum duties, and anti-dumping/countervailing duties are NOT subject to this ruling. They remain in force under separate legal authority and are not eligible for refund.
Understanding what could limit or complicate your refund is just as important as knowing your rights.
Understanding your rights is the first step. Protecting them — through protest filings, ACH enrollment, and CAPE submission — requires action. Our trusted partners can manage every step for you at no upfront cost.
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