Reciprocal Import Tariffs

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2026, IEEPA tariffs will no longer be in effect and will no longer be collected for goods entered for consumption or withdrawn from warehouse for consumption, on or after 12:00 a.m. eastern time on February 24, 2026.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 Reciprocal IEEPA Tariffs

On April 5, 2025, President Trump implemented reciprocal tariffs for many countries. The additional tariffs were being assessed in addition to any other applicable duties, fees, taxes, exactions, or charges and will remain in place until the president determines that “the underlying conditions described [in the EO] are satisfied, resolved, or mitigated.” The reciprocal tariffs were modified numerous times before being terminated by the Supreme Court.