On February 20, 2026, the Supreme Court ruled 6-3 in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act does not authorize the President to impose tariffs.
- Chief Justice Roberts wrote for the majority. Justices Thomas, Alito, and Kavanaugh dissented.
- The Court did not itself order refunds. Refunds followed through the Court of International Trade and CBP's CAPE process.
- Duties under other laws, including Section 232 and Section 301, were not affected.
What this means for importers
Importers of Record that paid IEEPA duties may be eligible for refunds. See what the ruling means.
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.