IEEPA Tariff Court Ruling
On March 4, 2026, the United States Court of International Trade (CIT) issued an order related to tariffs that had been imposed under the International Emergency Economic Powers Act (IEEPA). The U.S. Supreme Court previously ruled that the government did not have authority to impose tariffs under IEEPA.
As a result, the Court directed U.S. Customs and Border Protection (CBP) to remove IEEPA tariffs from affected entries and determine the correct duty amounts. Many importers who paid these tariffs may therefore be entitled to refunds.
KEY HIGHLIGHTS FOR IMPORTERS
IEEPA tariffs were ruled unlawful by the U.S. Supreme Court.
Following the US Supreme Court Decision:
CBP issued guidance terminating collection of IEEPA tariffs
The Administration then imposed a 10% universal import surcharge under Section 122 of the Trade Act of 1974 via presidential proclamation.
The Administration is expected to appeal the decision, so final procedures and timing are still developing.
RECOMMENDATION TO IMPORTERS AFFECTED BY IEEPA
Out of an abundance of caution, Juno Customs Solutions (JCS) recommends that importers consider filing protests under 19 U.S.C. §1514, where applicable. While the current ruling suggests refunds may be available, it remains uncertain whether filing a protest will ultimately be required to preserve potential rights or remedies.
If you would like JCS to review your entries and file protests on your behalf, our team would be pleased to assist. We can conduct an entry review and provide a quote for the associated protest preparation and filing services. Please contact our team at IEEPAPROTESTS@junocustoms.com
KEY HOLDINGS – CIT ORDER ON IEEPA TARIFFS
General Entry Treatment
How the US Court of International Trade (CIT) Order Applies to Import Entries
Note: While IEEPA refunds may occur automatically, some importers may still choose to file protective protests with abundance of caution depending on entry status and the evolving legal process.
REFUND PROCESSING REQUIREMENT
U.S. Customs and Border Protection now process most refunds electronically. Importers should confirm that they have an active ACE account and ACH refund authorization set up in the system. Without this setup, refunds may be delayed or rejected.
Beginning February 6, 2026, CBP implemented a change to refund processing.
Refunds will only be issued electronically if the importer:
Has an Automated Commercial Environment (ACE) account
Has ACH refund authorization enabled
Without ACH authorization, refund processing may be delayed or rejected.
Given the potential volume of refunds, importers should confirm that ACE financial settings are up to date.
To help clients prepare, Juno has outlined a simple step-by-step resource guide explaining how to set up an ACE Portal account and enroll for ACH refunds.
EXPECTED NEXT DEVELOPMENTS
The next key milestone is the March 6, 2026 conference at the United States Court of International Trade. This conference may provide additional guidance on several important issues, including:
Refund procedures and how CBP will implement the court’s order
Scope of entries affected, including how different entry statuses will be treated
Potential appeal plans by the U.S. government
An appeal to the United States Court of Appeals for the Federal Circuit is widely expected, meaning the legal process and final resolution of these issues may continue to evolve.
FREQUENTLY ASKED QUESTIONS (FAQS)
Will all IEEPA tariffs be refunded?
Refunds are likely for entries that are unliquidated or still within the 180‑day protest period. Entries finalized more than 180 days ago may require additional legal developments.
Do importers need to file protests?
In some situations refunds may occur automatically. However, many trade legal advisors recommend filing a protective protest if entries are nearing the 180‑day deadline.
When will refunds be issued?
The exact timing has not yet been finalized and may depend on additional court proceedings or appeals.
Do new tariffs still apply?
A separate 10% tariff was imposed under Section 122 of the Trade Act of 1974. This tariff is not affected by the IEEPA court ruling.
How will refunds be paid?
Refunds are typically issued electronically through the ACE system when ACH refund authorization is properly set up. Please refer to the section “Refund Processing Requirement”.