Please note that this is an evolving situation and the information below may be subject to change or clarification at any time.
On February 20, 2026, in a 6-3 decision, the Supreme Court struck down President Trump’s tariffs imposed under the International Emergency Economic Powers Act (IEEPA). Subsequently, an Executive Order was issued terminating all tariff actions under IEEPA.
Effective Dates
Per the CSMS issued February 22, 2026, IEEPA tariffs will no longer be in effect and will no longer be collected for goods entered for consumption or withdrawn from warehouse for consumption, on or after 12:00 a.m. eastern time on February 24, 2026.
Refunds
The Court of International Trade is overseeing the refund process. CBP has been developing within its Automated Commercial Environment new functionality for submitting and processing refund claims that will be called Consolidated Administration and Processing of Entries (CAPE).
ST&R still advises importers to protest liquidations within 180 days. Importers should also consider filing suit at the CIT for refunds, especially for entries that have finally liquidated, in which case a suit may be the only path to obtaining refunds. ST&R has substantial experience helping companies with all of these measures; contact us at tariffs@strtrade.com for more information.
Read the latest Trade Report article on the IEEPA tariff refund case and CBP's CAPE process here.
History of IEEPA Tariffs on Brazil
President Trump issued an executive order on July 30, 2025 declaring that the recent policies, practices, and actions of Brazil threaten the national security, foreign policy, and economy of the U. S. and so declaring a national emergency.
Tariffs of 40% were imposed with respect to goods entered for consumption, or withdrawn from warehouse house for consumption, on or after 12:01 am. Eastern time on August 6. On November 20, 2025, the additional tariff on certain agricultural products was removed per Executive Order.
Please note that the IEEPA tariffs are imposed under a different authority than any potential actions arising from the Section 301 investigation of Brazil.
Official Documents