What the Supreme Court IEEPA Ruling Means for Importers

On February 20, 2026, the U.S. Supreme Court decided Learning Resources, Inc. v. Trump. In a 6-3 decision written by Chief Justice Roberts, the Court held that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs.

Which tariffs were affected

• The tariffs on goods from Canada, Mexico, and China announced in February 2025 and tied to drug trafficking and border concerns
• The worldwide "reciprocal" tariffs announced on April 2, 2025, including the 10 percent baseline and the higher country-specific rates

Tariffs imposed under other laws were not affected by the ruling. That includes Section 232 duties (steel, aluminum, autos and auto parts, and others) and Section 301 duties (most notably on goods from China).

What it means for refunds

The Supreme Court did not itself order refunds. Refunds have been handled through the U.S. Court of International Trade and U.S. Customs and Border Protection (CBP), which built a refund tool called CAPE and began processing claims in phases starting April 20, 2026.

Only the Importer of Record, the party that paid the duties to CBP, receives the refund. If you bought imported goods from a supplier who was the importer, any claim you have is against the supplier, not CBP.

What is still unsettled

• Whether importers with finally liquidated entries who did not file their own lawsuits will be refunded. The government has appealed lower court orders on this point.
• How some entries excluded from CAPE will be handled.

If your refund was denied, reduced, or never arrived, the details of your entries determine which of these questions matters to you.