On February 20, 2026, the U.S. Supreme Court ruled that the Trump Administration did not have the authority to impose tariffs under the International Emergency Economic Powers Act (IEEPA). The Court affirmed the decision of the U.S. Court of Appeals for the Federal Circuit and remanded the case to the Court of International Trade to address the issue of a nationwide injunction.
At this time, the Courts have not provided guidance regarding refunds of previously collected duties, nor have they indicated when U.S. Customs and Border Protection (CBP) will cease collecting duties imposed under the IEEPA tariffs. Moreover, CBP has not issued instructions on when collection will stop or how refunds—if any—will be administered. As a result, there is currently no change to importation procedures or duty collection processes.
Importers should also be aware that new countermeasures may emerge as policymakers evaluate options to reassert leverage. These could take the form of broader or more sweeping measures, and importers should anticipate potential changes in the trade landscape.
This ruling remains silent on opportunities to recover duties previously paid under the IEEPA tariffs. We recommend that importers consider the following steps to potentially preserve refund rights:
- Engage legal counsel to determine whether filing a case is appropriate for your scenario.
- Track liquidation dates carefully so you can take any necessary action before deadlines expire.
- Understand that protests alone may not be sufficient to recover duties paid under IEEPA.
- Ensure you have an active ACE account to support timely filing, tracking, and visibility into your entries.
Please note that other trade remedy mechanisms—including Section 232, Section 301, and AD/CVD—remain fully in effect. The Supreme Court’s IEEPA ruling does not impact these programs.
Willson International is actively monitoring this matter and will provide further updates as additional information becomes available from CBP and the U.S. judicial system.