BREAKING Supreme Court strikes down IEEPA tariffs in landmark 6–3 ruling • Estimated $175 billion in duties may be refundable to U.S. importers • Refund process to be determined by Court of International Trade and CBP • CBP mandates electronic ACH refunds as of February 6, 2026 • 180-day protest window applies to liquidated entries • BREAKING Supreme Court strikes down IEEPA tariffs in landmark 6–3 ruling • Estimated $175 billion in duties may be refundable to U.S. importers • Refund process to be determined by Court of International Trade and CBP • CBP mandates electronic ACH refunds as of February 6, 2026 • 180-day protest window applies to liquidated entries

The Supreme Court Just Voided $175 Billion in Tariffs.
Is Your Business Owed a Refund?

In a 6–3 decision, the Court ruled that Trump's IEEPA tariffs exceeded presidential authority. Every duty paid under these tariffs may now be recoverable — but the window to act is limited, and the process will be complex.

$175B Estimated refund pool
6–3 Court decision
180 days Protest window

Check Your Eligibility

Tell us about your import activity. We'll seek to update you as more information is available and help you assess whether your business may qualify for a refund.

Your information is confidential and will not be shared.

What the Court Decided

On February 20, 2026, the United States Supreme Court ruled that the International Emergency Economic Powers Act does not grant the President authority to impose tariffs without Congressional approval. Chief Justice Roberts authored the majority opinion, joined by Justices Sotomayor, Kagan, Jackson, Gorsuch, and Barrett.

"No president had previously used the IEEPA to impose tariffs of such magnitude and scope. This constitutes a transformative expansion of presidential authority over tariff policy."

Chief Justice John Roberts, majority opinion

The ruling immediately invalidated a wide range of tariffs, including the 10% baseline duty on most imports and significantly higher tariffs on goods from specific countries. Justices Thomas, Alito, and Kavanaugh dissented.

"The refund process is likely to be a 'mess,' as was acknowledged at oral argument."

Justice Brett Kavanaugh, dissent

How We Got Here

IEEPA Tariffs Imposed

President Trump invokes IEEPA to impose sweeping tariffs — a 10% baseline on most imports, with rates as high as 145% on Chinese goods.

Legal Challenges Filed

Multiple lawsuits challenge the tariffs' constitutionality. Courts issue mixed rulings on the scope of presidential trade authority.

Supreme Court Takes the Case

The Court agrees to hear arguments on whether IEEPA authorizes tariff imposition without explicit Congressional approval.

Tariffs Struck Down, 6–3

Chief Justice Roberts writes that IEEPA does not grant tariff authority. The ruling opens the door to billions in potential refunds.

Refund Process Begins

The Court of International Trade and CBP will determine the mechanics. Businesses must take proactive steps to preserve their refund rights.

The Refund Process — What We Know So Far

Please note the ruling did not establish a specific refund mechanism. The refund process is expected to be complex, involving multiple federal agencies and potentially years of litigation, and may potentially never occur.

Who Is Eligible

Any business that paid duties under the IEEPA tariffs may be entitled to a refund. This includes:

Importers of Record

Businesses that directly imported goods and paid tariffs at the border

Manufacturers

Companies that source components or raw materials from overseas suppliers

Retailers and Distributors

Businesses that absorbed inflated costs on imported consumer goods

Trade Counsel

Attorneys and customs brokers advising clients on refund eligibility

The Window to Act Is Open. It Will Not Stay Open Indefinitely.

Start Your Assessment