Tariff Supreme Court Ruling & Refund Updates (2026)
ConsumerShield
Reviewed By Adam Ramirez, J.D.
Editor
- February 20, 2026 — Supreme Court Strikes Down IEEPA Tariffs in Landmark 6-3 Ruling
- February 6, 2026 — CBP Switches to Electronic Refunds via ACH
- December 15, 2025 — CIT Clarifies Reliquidation Authority
- December 14, 2025 — CBP Reports $133.5 Billion in IEEPA Collections
- November-December 2025 — Over 2,000 Companies File Protective Lawsuits
- November 5, 2025 — Supreme Court Hears Oral Arguments
- September 9, 2025 — Supreme Court Grants Expedited Review
- August 29, 2025 — Federal Circuit Affirms but Stays Ruling
- May 28, 2025 — Court of International Trade Rules Tariffs Unlawful
- April 23, 2025 — Oregon Leads 12-State Coalition Lawsuit
- April 14, 2025 — V.O.S. Selections Files First Business Challenge
- April 5, 2025 — Liberation Day Tariffs Take Effect
- February 4, 2025 — First IEEPA Tariffs Imposed
- Upcoming Deadlines to Watch
February 20, 2026 — Supreme Court Strikes Down IEEPA Tariffs in Landmark 6-3 Ruling
The Supreme Court issued its long-awaited decision in Learning Resources, Inc. v. Trump, consolidated with Trump v. V.O.S. Selections, Inc., ruling that the International Emergency Economic Powers Act does not authorize the President to impose tariffs.
The Decision
Chief Justice Roberts wrote the majority opinion, joined by Justices Sotomayor, Kagan, Gorsuch, Barrett, and Jackson. The unusual coalition bridged the Court's ideological divide on this issue.
Roberts wrote: "Based on two words separated by 16 others — 'regulate' and 'importation' — the President asserts the independent power to impose tariffs on imports from any country, of any product, at any rate, for any amount of time. Those words cannot bear such weight."
In a portion joined by Gorsuch and Barrett, the majority applied the "major questions doctrine" — the principle that Congress must clearly delegate power over decisions of vast economic significance. Justices Kagan, Sotomayor, and Jackson concurred in the core holding but without relying on that doctrine. Justice Kagan wrote separately: "Nothing in IEEPA's text, nor anything in its context, enables the President to unilaterally impose tariffs."
The Dissent
Justice Kavanaugh wrote for the three dissenters (Thomas, Alito, and Kavanaugh), arguing that tariffs are a "traditional and common tool" to regulate importation. Kavanaugh issued a notable warning about refunds: "The Court says nothing today about whether, and if so how, the Government should go about returning the billions of dollars that it has collected from importers. But that process is likely to be a 'mess.'"
What Tariffs Were Struck Down
All tariffs imposed under IEEPA authority are invalidated:
- Liberation Day reciprocal tariffs (10-50% on goods from most countries)
- China IEEPA tariffs (up to 145%)
- Canada fentanyl tariffs (25%, 10% on energy)
- Mexico fentanyl tariffs (25%)
Section 232 tariffs on steel/aluminum (50%) and Section 301 tariffs on Chinese goods remain in effect and were not challenged. For a full breakdown, see our eligibility guide.
Refund Impact
- $133.5 billion collected under IEEPA authority through December 2025 (CBP data)
- Up to $175 billion total refund liability including 2026 collections (Penn Wharton estimate)
- 301,000 U.S. importers potentially affected across 34 million import entries
- Refunds are NOT automatic — importers must file through CBP or courts
For details on how much your business could recover, see our refund amounts guide.
Immediate Next Steps for Importers
- Inventory your IEEPA duty exposure across all entries since February 4, 2025
- Check liquidation status for each entry in CBP's ACE portal
- File protective claims — PSC for unliquidated entries, CBP protest for liquidated entries
- Register for ACH refunds if not already enrolled in ACE
- Consult a trade attorney for complex claims or CIT litigation
Trump Administration Response
President Trump called the ruling "deeply disappointing" and "a disgrace," announcing a "Plan B" — a proposed 10% across-the-board tariff under different statutory authority (likely Section 232 investigations or emergency trade legislation). This does not affect existing refund rights for IEEPA tariffs already paid.
CIT Lawsuits Moving Forward
Over 2,000 companies had already filed protective lawsuits in the Court of International Trade before the ruling, including Costco, Toyota Group, Revlon, and Ricoh. These cases, which were stayed pending the Supreme Court decision, will now proceed. The lead case is AGS Company Automotive Solutions.
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February 6, 2026 — CBP Switches to Electronic Refunds via ACH
CBP began issuing all refunds electronically via ACH (Automated Clearing House). This change affects all tariff refunds, including future IEEPA refund claims.
What this means:
- All importers must register banking information in the ACE Secure Data Portal
- Paper refund checks are no longer issued
- Refunds are deposited within 1-2 business days after approval
- No interest accrues on undelivered payments for unenrolled parties
Who must enroll: Importers, customs brokers, filers, sureties, and designated third parties.
December 15, 2025 — CIT Clarifies Reliquidation Authority
The Court of International Trade issued a ruling confirming it retains the power to order "reliquidation" — the recalculation of tariff rates — even on already-liquidated entries. This was a critical development for importers whose entries had already been finalized by CBP.
Why it matters: This ruling meant importers didn't need to race to file before liquidation to preserve their refund rights. The court could order CBP to undo liquidations and recalculate duties without IEEPA tariffs.
Law firm reactions: Mayer Brown noted that importers could "wait for the Supreme Court to issue its decision" before filing — though the ruling still left 180-day protest deadlines intact for administrative claims.
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December 14, 2025 — CBP Reports $133.5 Billion in IEEPA Collections
CBP publicly reported total IEEPA tariff collections of $133.5 billion through this date. This figure established the baseline for the refund pool discussed in the Supreme Court proceedings.
November-December 2025 — Over 2,000 Companies File Protective Lawsuits
Between November and December 2025, over 2,000 companies filed protective lawsuits in the Court of International Trade to preserve their refund rights. Major filers included:
- Costco — filed November 2025, seeking "full refund" of all IEEPA duties
- Toyota Group (parts divisions)
- Revlon Consumer Products
- Ricoh
- Crocs, Kawasaki, Elizabeth Arden, Oakley and hundreds more
Multiple trade law firms — including Clark Hill, Foley & Lardner, Squire Patton Boggs, and Morgan Lewis — issued urgent advisories recommending that all affected importers file protective claims.
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November 5, 2025 — Supreme Court Hears Oral Arguments
The Supreme Court heard oral arguments on an expedited basis after granting certiorari on September 9, 2025. During arguments, both sides acknowledged that the refund process would be complex if tariffs were struck down — leading to Justice Kavanaugh's eventual "mess" warning in his dissent.
September 9, 2025 — Supreme Court Grants Expedited Review
The Supreme Court agreed to hear the case on an expedited schedule, recognizing the enormous economic impact of the IEEPA tariffs and the need for legal certainty.
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August 29, 2025 — Federal Circuit Affirms but Stays Ruling
The Federal Circuit Court of Appeals affirmed the Court of International Trade's ruling that IEEPA tariffs are unlawful, but stayed the effectiveness of its decision pending Supreme Court review. This meant tariffs continued to be collected while the case proceeded.
May 28, 2025 — Court of International Trade Rules Tariffs Unlawful
The Court of International Trade issued the first federal court ruling that President Trump unlawfully imposed tariffs under IEEPA authority, granting permanent injunctions. This ruling set the stage for appellate review and ultimately the Supreme Court case.
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April 23, 2025 — Oregon Leads 12-State Coalition Lawsuit
Oregon led a coalition of 12 states — including Arizona, Colorado, Connecticut, Delaware, Illinois, Maine, Minnesota, Nevada, New Mexico, New York, and Vermont — in filing a lawsuit challenging the constitutionality of IEEPA tariffs.
April 14, 2025 — V.O.S. Selections Files First Business Challenge
Five businesses, including V.O.S. Selections (a wine importer), Plastic Services and Products, MicroKits, FishUSA, and Terry Precision Cycling, filed the first business lawsuit challenging IEEPA tariffs in the Court of International Trade.
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April 5, 2025 — Liberation Day Tariffs Take Effect
The "Liberation Day" reciprocal tariffs took effect, imposing a baseline 10% tariff on nearly all countries, with higher rates up to 50% on 57 specific trading partners. China faced 125% (later reduced). These tariffs were imposed under Executive Order 14257, citing a national emergency over trade deficits.
February 4, 2025 — First IEEPA Tariffs Imposed
The first IEEPA tariffs took effect under three executive orders signed February 1, 2025:
- 25% on Canada (10% on energy products)
- 25% on Mexico
- 10-20% on China
These tariffs cited the "influx of illegal aliens and illicit drugs" as a national emergency under IEEPA. This date marks the beginning of the refund eligibility period.
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Upcoming Deadlines to Watch
June-July 2026: 180-day CBP protest deadline for entries liquidated in December 2025-January 2026. If your entries were among the first to liquidate, act now to preserve your rights.
February 2027: Earliest 2-year CIT statute of limitations for entries from February 4, 2025.
Ongoing: CBP guidance on comprehensive refund procedures is expected in the coming weeks. We will update this page as new information becomes available.
Tariff Refunds Knowledge Base
Read the latest information on Tariff Refunds and find answers to your questions. Currently there are 5 topics about Tariff Refunds .
Tools & Resources
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Estimate how much your business could recover from the $133.5B IEEPA tariff refund pool
