CBP Ends Collection of IEEPA Duties Following Supreme Court Decision
U.S. Customs and Border Protection has issued two CSMS messages addressing the Supreme Court’s decision on IEEPA tariffs and the formal termination of IEEPA duty collection.
U.S. Customs and Border Protection has issued two CSMS messages addressing the Supreme Court’s decision on IEEPA tariffs and the formal termination of IEEPA duty collection.
Supreme Court Decision
In CSMS #67823350, CBP acknowledged the Supreme Court’s ruling in Learning Resources, Inc. et al v. Trump et al (02/20/2026), which held that the President’s use of the International Emergency Economic Powers Act to impose tariffs was unlawful.
CBP stated it is working with other government agencies to examine the implications of the decision and will provide additional technical guidance for ACE filers as it becomes available. At this time, CBP has not issued instructions regarding refunds or post-entry procedures for previously paid IEEPA duties.
Executive Order Ends IEEPA Tariffs
In CSMS #67834313, CBP provided implementation guidance following the February 20, 2026 Executive Order titled “Ending Certain Tariff Actions.”
Effective for goods entered for consumption or withdrawn from warehouse for consumption on or after 12:00 a.m. eastern time on February 24, 2026, additional ad valorem duties imposed pursuant to IEEPA are no longer in effect and will no longer be collected.
The termination applies to duties imposed under multiple presidential actions, including Executive Orders 14193, 14194, 14195, 14245, 14257, 14323, and 14329, as amended.
CBP will update ACE programming so that all HTSUS numbers applicable to IEEPA tariffs will be inactive as of February 24, 2026.
Other Trade Remedies Remain in Effect
The Executive Order affects IEEPA duties only. Duties imposed under Section 232 and Section 301 remain in place.
What Importers Should Do
Importers should ensure that entries dated February 24, 2026 or later do not include IEEPA duty lines and confirm system updates with brokers and internal teams.
For entries filed prior to February 24, 2026 that included IEEPA duties, questions remain regarding potential refunds and procedural mechanisms. CBP has indicated that additional guidance will be issued through future CSMS messages.
If your company paid IEEPA duties or needs assistance reviewing entries, evaluating potential refund strategies, or confirming ACE compliance updates, our team can help. Contact us to discuss your exposure and next steps.