On August 13, 2026, the Court of International Trade upheld the suspension of de minimis treatment that had been imposed under IEEPA, in Axle of Dearborn. The court treated de minimis as a privilege that could be suspended.
- The government had argued it should not refund ordinary and Section 301 duties paid on shipments that would otherwise have entered duty free.
- The IEEPA tariffs themselves remain refundable for eligible entries.
What this means for importers
E-commerce importers should separate IEEPA duties from other duties paid because de minimis was suspended. See e-commerce and small parcels.
General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.
Sources
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General information, not legal advice. Tariff refund rules and court rulings are changing. Deadlines depend on your own entries. Confirm your options with a licensed customs broker or attorney. TariffClarity is not a law firm or customs broker.