Some importers may be eligible for refunds of tariffs imposed under the International Emergency Economic Powers Act (IEEPA), but the Supreme Court did not order immediate payments to every importer. The Court ruled on February 20, 2026, that IEEPA does not authorize the President to impose tariffs. Later orders from the U.S. Court of International Trade and a Customs and Border Protection (CBP) process set out how certain entries can be handled. The refund route CBP described is for importers—not consumers who paid higher retail prices—and eligibility and payment depend on the entries and the process that applies to them.
What the Supreme Court decided
On February 20, 2026, the Supreme Court decided Learning Resources, Inc. v. Trump and the related Trump v. V.O.S. Selections, Inc. The Court held that IEEPA does not authorize the President to impose tariffs. Chief Justice John Roberts, writing for the Court, put the point directly: “The power to ‘regulate . . . importation’ does not include the power to impose tariffs.”
The decision invalidated the challenged IEEPA tariff actions, including duties tied to declared emergencies involving drug trafficking and trade deficits. It did not strike down every U.S. tariff. Other statutes, including Sections 232 and 301, provide separate tariff authority in specified circumstances, and duties imposed under those or other authorities are not automatically refundable because of this ruling.
Who may be eligible for an IEEPA tariff refund
The ruling concerns duties assessed on imported goods under the challenged IEEPA actions. It does not create a refund claim for every U.S. shopper who paid more for an imported product. CBP’s July 8, 2026 notice describes court orders covering IEEPA entries that were unliquidated or whose liquidation was not final. In customs processing, liquidation is CBP’s final calculation of duties owed on an entry; whether an entry falls within the court-directed treatment can depend on its status and circumstances.
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The Supreme Court itself did not prescribe a refund procedure or order Customs to pay every importer immediately. The refund administration developed through later proceedings in the U.S. Court of International Trade. That court directed CBP to disregard IEEPA duties for certain entries, then suspended immediate compliance while the agency built a system to handle the volume. A company with a particular entry or disputed eligibility question may need advice from customs or trade counsel; the available information does not establish that every importer must sue or hire a lawyer.
How CBP’s refund process works
Use CAPE through an active ACE account
CBP’s July 8, 2026 Federal Register notice describes the Consolidated Administration and Processing of Entries (CAPE) tool, accessed through the Automated Commercial Environment (ACE) Portal. ACE is CBP’s platform for reporting, managing, processing, and tracking imports and exports. CAPE lets an importer include multiple entry summaries in one declaration and consolidate them into a refund transaction.
- Confirm the account and filer. The importer of record can file through its ACE Portal account or designate a licensed customs broker. CBP says only ACE account holders can file a CAPE Declaration. A broker filing for an importer must be designated as the “notify party” in the relevant ACE account.
- Bring the account profile up to date. The importer or designated broker needs an active ACE Portal account and supporting profile. Check that account access and profile details are current before preparing a declaration.
- Submit the CAPE declaration for eligible entries. Follow the current instructions in ACE/CAPE and include the relevant entry summaries. CAPE supports grouping multiple summaries for the same importer; that does not mean every entry is eligible.
- Check ACH details in ACE. CBP describes refunds as electronic ACH deposits. Its notice says refunds are held when the filer has no ACH account details on file, so confirm the payment information is present and correct.
CBP notes that many small businesses use a licensed customs broker. A broker may be able to submit the declaration when properly designated, but the importer should confirm who is responsible for filing and whether the broker has the required ACE access. CBP’s described process is electronic; its notice does not describe paper checks as the payment route.
Which next step fits your situation?
| Route | When it fits | What to check |
|---|---|---|
| File directly through ACE/CAPE | The importer of record has an active ACE account and will submit its own declaration. | Current account and supporting profile, eligible entry information, and ACH details on file. |
| Ask a designated licensed customs broker | The importer uses a broker to handle customs entries and wants the broker to file on its behalf. | The broker must be designated as the ACE “notify party” for the relevant account and have the access needed to file. |
| Consult customs or trade counsel | The importer has a specific dispute about entry eligibility, a court order, or its litigation position. | Ask counsel to assess the particular entries and current court and CBP procedures; a lawsuit is not established as a universal prerequisite. |
How much money is involved—and what the figures mean
In its July 8, 2026 notice, CBP estimated that $166 billion in IEEPA duties had been assessed from February 3, 2025, through February 24, 2026. The agency said more than 53 million entry summaries would need processing to issue accurate refunds with interest. These are CBP’s estimates of duties and processing workload, not a finding that all entries qualify or that all refunds have been approved or paid.
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A free scan shows the junk files, broken settings and background clutter dragging Windows down - then fixes them in one click.Free scan · Windows 10 & 11As an earlier, dated snapshot, the Associated Press reported in June 2026 that CBP had accepted claims totaling $90 billion for processing and directed Treasury to issue $23 billion in refunds, citing testimony by CBP official Susan Thomas. Those June figures are not October 4, 2026 cumulative totals. The information available here does not establish a current CAPE phase update or a total paid as of October 4, 2026, so importers should check current CBP notices or court filings for operational status.
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.What the ruling does not refund
CBP’s notice says duties that remain due under other legal authorities continue to be collected. That includes, among other examples, Section 232 duties and antidumping or countervailing duties. An importer should identify the authority behind each duty rather than treating every tariff or customs charge on an entry as an IEEPA duty.
This is general information, not individualized legal or customs advice. CAPE procedures, court orders, and payment status can change; rely on current CBP instructions and the relevant court record when acting on a particular entry.
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