IEEPA Tariff Refund: What You Need to Know
The Supreme Court ruled IEEPA tariffs unconstitutional. Here's what that means for your business and how to claim your refund.
$179B
Total Tariffs Invalidated
6-3
Supreme Court Decision
Apr 2025
Tariffs First Imposed
What Is IEEPA?
The International Emergency Economic Powers Act (IEEPA) is a federal law that grants the President authority to regulate international commerce during a declared national emergency. In early 2025, the President invoked IEEPA to impose sweeping tariffs on imports from multiple countries, including China (up to 145%), the European Union (20%), Canada (25%), and others. This was the first time IEEPA had been used to impose tariffs rather than economic sanctions.
The Supreme Court Ruling
On February 20, 2026, the U.S. Supreme Court ruled 6-3 in a landmark decision that IEEPA does not authorize the imposition of tariffs or duties on imported goods. The Court held that while IEEPA grants broad emergency powers, the authority to impose tariffs is specifically reserved to Congress under the Constitution's Commerce Clause and existing trade legislation. The ruling immediately invalidated all tariffs imposed under IEEPA authority since April 2, 2025.
Who Is Eligible for a Refund?
Any business or individual that paid duties on goods imported into the United States under IEEPA-imposed tariffs from April 2, 2025 through February 20, 2026 is potentially eligible for a refund. This includes importers of record across all industries and countries affected by the IEEPA tariffs. The refund covers the IEEPA tariff portion of duties paid — any pre-existing duties or tariffs under other authorities remain unaffected.
How to Claim Your Refund
To claim your refund, you must file a protest with U.S. Customs and Border Protection (CBP) within 180 days of the Supreme Court ruling (by August 19, 2026). The protest must include your CBP Form 7501 entry summaries, identification of the specific IEEPA-imposed tariffs being protested, and calculated refund amounts. Tariff Arrow handles this entire process on your behalf at no upfront cost.
The 180-Day Filing Deadline
The clock started on February 20, 2026 — the date of the Supreme Court's ruling. Importers have exactly 180 days to file their protests with CBP, making the absolute deadline August 19, 2026. This deadline is statutory and there are no provisions for extensions. Once it passes, the right to a refund is permanently forfeited regardless of the amount owed.
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