Update: Potential IEEPA Tariffs Refunds

IEEPA Tariff Decision & Refunds 

On February 20th, 2026, the US Supreme Court upheld lower court decisions ruling that the statue under which certain tariffs were introduced by President Trump did not authorize him to impose those tariffs.  

Following our previous notice, please find additional clarification regarding refunds for the duties paid for IEEPA duties below.  

Importers should note the following: 

• The Supreme Court ruling did not comment on the issue of refunds. They did not mandate how or when potential refunds would be issued for IEEPA duties that have already been paid.  

• Per CBP guidance, the IEEPA duties will stop being collected for goods entered for consumption or withdrawn from warehouse for consumption, on or after February 24th, 2026.  

• • Post-Summary Corrections (PSCs) to remove IEEPA duties from unliquidated entries may be rejected by Customs as a court has not yet ordered them to issue refunds for previously paid IEEPA duties.  

• CBP has been accepting protective protests requesting refunds for the IEEPA tariffs and placing them in “suspended” status, pending guidance from the executive branch or a court ruling on refunds.  

For detailed information on the Supreme Court decision and how to preserve your rights to request a refund, please see our previous notice. 
 

Delmar Services & Support      

Delmar's US Customs Advisory and Consulting experts remain available to assist with any questions regarding the topic at hand.  We are continuing to monitor for updates on a process for potential refunds to be issued for the IEEPA tariffs. We do not have a timeline for when this forthcoming guidance will be issued.  

For additional information and assistance, please contact your local Delmar Representative.