Understanding the IEEPA Tariff Ruling and Your Right to a Refund
The International Emergency Economic Powers Act (IEEPA) was used beginning in 2025 to impose tariffs on imports from multiple countries. On February 20, 2026, the Supreme Court ruled 6-3 that this use of IEEPA exceeded executive authority, making these tariffs unconstitutional.
What IEEPA Tariffs Covered
IEEPA tariffs were imposed in two waves:
- Fentanyl-related tariffs (HTS 9903.01): Targeting imports from countries identified in the fentanyl supply chain
- Reciprocal tariffs (HTS 9903.02): Broader tariffs imposed as economic countermeasures
For Chinese goods, the IEEPA tariff rate was 54%. Combined with existing Section 301 tariffs, total duties on some Chinese imports reached 145% — but only the 54% IEEPA portion is refundable.
The Legal Precedent
The Court found that IEEPA grants authority over financial transactions and asset freezes, not trade regulation through tariffs. This distinction means all duties collected under IEEPA authority must be returned to importers.
Claim Your Refund
ClaimYourTariffs.com helps importers navigate the refund process — from identifying qualifying entries in your ACE data to generating CAPE-ready submission files. View preparation packages →