What replaced the IEEPA tariffs
On February 20, 2026, the same day as the Supreme Court decision, a proclamation imposed a 10 percent surcharge under Section 122 of the Trade Act of 1974. It applied from 12:01 a.m. Eastern on February 24, 2026 until July 24, 2026, the 150-day limit the statute allows.
- Exempt: USMCA-qualifying goods, goods listed in the annexes, and in general goods subject to Section 232.
- Goods in transit were exempt if entered by February 28, 2026.
Why it is not an IEEPA refund
The surcharge rests on a different law. CAPE refunds IEEPA duties only, so Section 122 surcharges are not refunded through CAPE.
What the courts have said
On May 7, 2026, the Court of International Trade struck down the Section 122 surcharge, with relief limited to three plaintiffs. The Federal Circuit stayed that ruling on May 12, 2026. Whether others can recover Section 122 surcharges is a separate legal question.
What this means for importers
When you compare duties paid with CAPE refunds, separate Section 122 surcharges from IEEPA duties. Entries from February 24, 2026 onward did not pay IEEPA duties.
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.