A plain-English guide | Reams Law | November 2026

On February 20, 2026, the U.S. Supreme Court held in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. The decision removed the legal basis for tens of billions of dollars in duties that American importers had already paid.

The ruling did not, by itself, send anyone a check. IEEPA tariff refunds have to be claimed, the process has rolled out in phases, and the question of who ultimately keeps the money — the importer, or the customer who absorbed the price increase — is often a contract question. If your company imported goods in 2025 or early 2026, or paid a supplier’s “tariff surcharge,” here is what to check.

Where the refund process stands

• After the Supreme Court’s decision, the U.S. Court of International Trade ordered U.S. Customs and Border Protection (CBP) to refund IEEPA duties.
• CBP built an electronic claim process inside its ACE portal. Claims are filed by the importer of record or its customs broker, and refunds are paid electronically, which requires an active ACE account and enrollment for ACH refunds.
• CBP has opened the process in phases through 2026, beginning with entries that were unliquidated or recently liquidated and later expanding to older entries.
• The government has signaled that it will continue to contest how broadly refunds must be paid. Importers should not assume the window will stay open indefinitely or that older entries are automatically protected.

Five questions every importer should answer

1. Which entries included IEEPA duties? Pull entry data from ACE and separate IEEPA duties from Section 232, Section 301, and antidumping or countervailing duties, which were not affected by the ruling.
2. What is the liquidation status of each entry? Liquidation dates drive which procedure applies and whether a protest is needed to preserve the claim. A protest generally must be filed within 180 days after liquidation.
3. Is your ACE account and ACH refund enrollment in order? Many smaller importers have relied entirely on a broker and have never set this up.
4. Has a claim actually been filed? Do not assume your broker did it. Get confirmation in writing.
5. Who is entitled to the money under your contracts? See below.

If you were not the importer of record

Many businesses never paid CBP directly but paid more for goods because a supplier or distributor passed tariffs through — as a line-item surcharge, a price increase, or under a contract price-adjustment clause. Only the importer of record can claim the refund from the government. Whether that importer must share it with you depends on your agreement:

• Was the tariff billed as a separate, identified charge?
• Does the contract say price adjustments are tied to duties “actually payable”?
• Is there a refund, credit, or most-favored-pricing clause?
• Were the goods sold on delivered-duty-paid terms, making your foreign supplier the importer?

A well-supported written request, sent now, is far more effective than one sent after the supplier has booked the refund as profit.

What did not go away

The decision affected only IEEPA tariffs. Section 232 duties on products such as steel, aluminum, copper, and autos remain in place, as do Section 301 duties on Chinese goods and antidumping and countervailing duties. A temporary 10 percent global surcharge under Section 122 applied for part of 2026, and additional Section 301 actions have followed. Refund rights for those other duties are being litigated separately. Tariff planning, in other words, is not over.

Fix your contracts for next time

The lesson of the last two years is that tariff risk should be allocated in writing. Supply and sales contracts should say who pays new or increased duties, how prices adjust, what happens if a duty is refunded, and who is the importer of record.

Frequently asked questions

Is there a deadline to claim an IEEPA refund?

Deadlines depend on the liquidation status of each entry and on CBP’s procedures, which are still developing. The safest course is to identify your entries and file now.

Will refunds include interest?

Refunds of duties generally include interest calculated under the customs laws. Confirm how your claim is being processed.

My broker says it is handled. Do I need a lawyer?

For a simple claim, perhaps not. For large amounts, older entries, protests, or disputes with suppliers and customers over who keeps the refund, legal advice usually pays for itself.

Talk to Reams Law

Reams Law advises importers and their customers on tariff refunds, customs compliance, and supply contracts. Call (405) 285-6878 or contact us online. Learn more on our Customs & Tariff Counseling page.

This article discusses U.S. customs law in general terms. It is not legal advice, and reading it does not make anyone a client of this firm. Statutes change, courts reinterpret them, and the outcome of any matter depends on its own facts. Speak with a lawyer about your situation specifically.