On February 20, 2026, the Supreme Court decided Learning Resources, Inc. v. Trump, Nos. 24-1287 and 25-250. In a 6-3 opinion by Chief Justice Roberts, the Court held that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. Justices Thomas, Alito, and Kavanaugh dissented.
Which tariffs it affected
- The 2025 tariffs on goods from Canada, Mexico, and China imposed under IEEPA
- The worldwide "reciprocal" tariffs announced in April 2025
Duties under other laws were not affected, including Section 232 and Section 301 duties.
How refunds followed
The Supreme Court did not itself set up refunds. The Court of International Trade took up the refund cases, and CBP built CAPE, which opened April 20, 2026. By September 11, 2026, CBP reported about $134.7 billion in refunds accepted and about $122 billion sent to the Treasury for payment.
Who gets refunds
Refunds go to the Importer of Record. Buyers who were not the importer have no claim against CBP; any claim is against the seller. See DDP buyers and surcharges.
What is still unsettled
- Refunds on finally liquidated entries for importers who did not sue, which is on appeal
- A route for some excluded entry types, such as AD/CVD and drawback
What this means for importers
The legal question of whether IEEPA tariffs were valid is settled. The practical question, how and when your refund arrives, depends on your entries.
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.