What happened: Supreme Court strikes down IEEPA tariffs
On February 20, 2026, the United States Supreme Court ruled 6-3 that the use of the International Emergency Economic Powers Act (IEEPA) to impose tariffs on imported goods was unconstitutional. The majority opinion held that IEEPA's emergency economic powers do not extend to the imposition of import duties, which fall under Congress's exclusive authority to regulate foreign commerce under Article I, Section 8 of the Constitution.
The ruling in National Foreign Trade Council v. United States invalidated all tariffs imposed under IEEPA authority, including the 10% global ad valorem tariff that had been in effect since February 2025. The decision was immediate, meaning IEEPA tariffs ceased to be legally enforceable as of the date of the ruling.
Four days later, on February 24, 2026, the administration terminated IEEPA tariff collection and simultaneously invoked Section 122 of the Trade Act of 1974 to impose a new 10% temporary import surcharge. This means importers who paid IEEPA tariffs between February 2025 and February 2026 are now eligible for refunds of those duties.
Who qualifies for an IEEPA tariff refund?
Only the Importer of Record (IOR) can claim a refund of IEEPA tariffs. The IOR is the party listed on the CBP entry summary (Form 7501) as the importer. This is typically the U.S. buyer, consignee, or their licensed customs broker acting on their behalf.
If you purchased goods from a foreign supplier under DDP (Delivered Duty Paid) Incoterms, the supplier or their agent may be the IOR and would be the party entitled to the refund. Review your entry summaries carefully to confirm who is listed as the importer of record.
All entries where IEEPA tariffs were assessed are potentially eligible, regardless of the country of origin, HTS code, or value of the shipment. The refund applies specifically to the IEEPA duty component. Other tariff layers such as MFN duties, Section 301, Section 232, and Section 122 auto tariffs remain in effect and are not refundable.
Step-by-step refund process
Step 1: Check your entry liquidation dates in the ACE (Automated Commercial Environment) portal. Log into ACE at ace.cbp.dhs.gov and pull your entry summary data. Identify every entry between February 2025 and February 2026 that included an IEEPA duty component. Note whether each entry has been liquidated or remains unliquidated.
Step 2: For unliquidated entries, file Post Summary Corrections (PSCs). A PSC allows you to amend the entry summary to remove the IEEPA tariff line before the entry is liquidated. PSCs can be filed electronically through ACE or through your customs broker. There is no filing fee for PSCs, and they are processed as part of the normal liquidation cycle.
Step 3: For already-liquidated entries, file a protest using CBP Form 19. You have 180 days from the date of liquidation to file a protest. The protest should cite the Supreme Court ruling and request a refund of the IEEPA duty component. Protests can be filed electronically through ACE.
Step 4: Enroll in the ACH Refund program. As of February 2026, CBP requires all refund recipients to be enrolled in the Automated Clearing House (ACH) refund program. This is a new mandate. Without ACH enrollment, CBP will not process your refund payment. Enroll through the ACE portal under the Payment Management section.
Key deadlines: PSC vs protest timelines
For unliquidated entries, the PSC must be filed before the entry is liquidated. Entries typically liquidate 314 days after the entry date, though this can vary. Check your ACE portal for the estimated liquidation date of each entry. Filing a PSC before liquidation is the fastest and simplest path to a refund.
For liquidated entries, you have exactly 180 days from the date of liquidation to file a protest. This deadline is statutory and cannot be extended. If you miss the 180-day window, you permanently lose the right to claim a refund for that entry.
Importers with entries spanning the full IEEPA period (February 2025 through February 2026) may have entries in both categories. Early entries from 2025 may already be liquidated, requiring protests, while more recent entries may still be unliquidated and eligible for PSCs. You need to track each entry individually.
Interest and expected timeline
Refunds include interest at the statutory rate of 6% per annum, calculated from the date the duties were deposited to the date of liquidation or reliquidation. For a $50,000 IEEPA duty payment deposited in March 2025 and refunded in June 2026, the interest would be approximately $3,750.
Based on current CBP processing volumes, expect refunds to take 3 to 4 months from the date of filing. PSC-based refunds are generally processed faster because they are handled as part of the normal liquidation cycle. Protest-based refunds may take longer because each protest requires individual review and approval.
CBP has indicated it will prioritize IEEPA refund processing given the volume of affected entries. However, the agency processes millions of entries annually, and the backlog from a full year of IEEPA collections is substantial. Early filers are likely to receive refunds sooner.
How Refund Assistant automates your refund tracking
Tracking liquidation dates, filing deadlines, and refund status across hundreds or thousands of entries is complex and error-prone. The NormSuite Refund Assistant at refund.normsuite.com automates this entire process.
Refund Assistant connects to your ACE data, identifies all IEEPA-affected entries, classifies each as liquidated or unliquidated, calculates the refund amount including interest, and tracks filing deadlines. It generates PSC and protest filings and monitors refund payment status through to completion.
For importers with significant IEEPA exposure, automated tracking eliminates the risk of missing a protest deadline and permanently forfeiting a refund. The tool also provides a consolidated dashboard showing total refund amounts, filing status, and expected payment dates across your entire entry portfolio.