IEEPA Duties Ended, Section 122 Began, De Minimis Still Suspended

Informational only — not legal advice.

What happened (timeline)

Feb. 20, 2026 — Supreme Court ruling (IEEPA tariffs invalid)

The Supreme Court held IEEPA doesn’t authorize tariffs on imports. (Opinion PDF)

Feb. 24, 2026 — CBP operational change (IEEPA collection ends)

CBP issued guidance ending collection of IEEPA duties effective 12:00 a.m. ET and inactivating related IEEPA HTS numbers in ACE. (CBP CSMS #67834313)

Feb. 24, 2026 — Litigation posture shifts to refunds (motions to enforce / accelerate)

After the Supreme Court ruling, plaintiffs began filing motions aimed at getting lower courts back into position to address refund mechanics (for example, requests for immediate issuance of the Federal Circuit mandate so the case can proceed at the Court of International Trade). (Liberty Justice Center — Feb. 24, 2026, Motion PDF — Feb. 24, 2026)

Feb. 24, 2026 — Section 122 surcharge begins (12:01 a.m. ET)

CBP implemented a separate temporary 10% import surcharge under Section 122 (scheduled through Jul. 24, 2026 unless changed), with exemptions. (CBP CSMS #67844987, White House — Proclamation)

Feb. 24, 2026 — De minimis remains suspended

CBP stated de minimis treatment remains suspended and current processes remain in place. (CBP CSMS #67845486)

Feb. 26, 2026 — FedEx message for affected customers (refund pass-through)

FedEx published customer alerts noting refund mechanics were unclear and that FedEx was taking steps to protect refund rights. FedEx also published a statement explaining it took a procedural step to preserve refund rights and that its intent is to refund shippers/consumers if refunds are issued to FedEx. (FedEx alert — Feb. 24, 2026, FedEx — U.S. tariffs impact)

Feb. 27, 2026 — FedEx customers sue over refund pass-through (proposed class action)

Reuters reported a proposed class action filed in federal court in Miami on behalf of FedEx customers seeking tariff refunds and related fees after the Supreme Court ruling. (Reuters — Feb. 27, 2026)

What this means for refunds (in plain English)

1) The refund target is historical IEEPA duty lines — not “all duties”

Many entries include multiple duty types. CBP’s guidance on ending IEEPA duty collection emphasizes it affects IEEPA duties only and doesn’t affect other duties. (CBP CSMS #67834313)

Practical takeaway: you need entry-level data (7501 PDFs or ACE exports) that show which lines were IEEPA-related.

2) The workflow is still entry-specific and liquidation-dependent

For many importers, the next step isn’t “file a refund form.” It’s procedural and depends on each entry’s liquidation status:

• Unliquidated entries may be PSC candidates (pre-liquidation correction), subject to CBP timing/eligibility rules. (CBP — Post Summary Correction)
• Liquidated entries often move to a protest workflow with a 180-day clock (commonly from liquidation). (CBP — Protests, 19 U.S.C. §1514)

3) Payment mechanics matter (electronic refunds / ACH)

CBP announced it would issue refunds electronically via ACH beginning Feb. 6, 2026 (with limited exceptions), and provided CSMS notices and FAQs. If your organization can’t receive refunds cleanly, it can slow down the endgame even after you win procedurally. (CBP CSMS #67270895, CBP — ACE Portal and ACH Refunds FAQs)

What to do right now (high-signal checklist)

If you think you were charged IEEPA duties:

1. Build an entry list (entry numbers, entry dates, broker/carrier).
2. Request 7501s / ACE exports from your broker or carrier brokerage.
3. Confirm who the IOR is on each entry (don’t assume it’s the buyer).
4. Track liquidation status and calendar deadlines (per entry).
5. Separate duty types: IEEPA (historical) vs Section 122 (new surcharge) vs other duties.

If FedEx handled clearance for you, start here:

• /learn/request-docs/7501-fedex-logistics

What we’re watching next

These are the categories of “next facts” that can change the practical refund workflow:

• Additional CBP guidance on refund mechanics, batching, and processing timelines
• Litigation posture changes (new cases, settlements, stipulations, refund administration orders)
• Changes to Section 122 (extension, modification, or challenge outcomes). Some reporting has described the administration working on an increase from 10% to 15%, but CBP’s CSMS guidance still reflected a 10% surcharge schedule; we’re watching for an official update. (Reuters — Feb. 24, 2026, CBP CSMS #67844987)
• Carrier/broker pass-through programs (especially for express shipments)