IEEPA Tariffs Were Ruled Unconstitutional.Here's What That Means for Importers.
In Learning Resources, Inc. v. Trump, the Supreme Court held 6-3 that IEEPA does not authorize the President to impose tariffs. The CIT has now ordered CBP to liquidate all entries without IEEPA tariffs. Importers with organized data can lock in their refund now.
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CIT has ordered CBP to liquidate all entries without IEEPA tariffs. Unliquidated entries are eligible for refund. No PSCs required. Liquidated entries still within 180 days of liquidation should be protested to claim a refund. Get your data organized now to lock in your refund.
Refund pathways are now clear
IEEPA duties are no longer being collected as of February 24, 2026. The CIT has ordered CBP to liquidate all unliquidated entries without IEEPA tariffs. For liquidated entries, importers should file protests within 180 days of liquidation. Businesses that have their ACE data organized can act now to lock in their refund.
See Your Estimated Refund in Seconds
Evana clients get an instant IEEPA exposure estimate calculated directly from their customs data. Our system scans every entry, identifies affected tariff lines, and shows you exactly what you paid in IEEPA duties — so you know what's at stake when the refund process begins.
- Scans every customs entry automatically
- Identifies all IEEPA tariff lines (HTS 9903.01 & 9903.02)
- Breaks down refund potential by country of origin
- Updates in real-time as new entries are filed
Connect your data in minutes · No obligation
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What Just Happened
On February 20, 2026, the U.S. Supreme Court ruled 6-3 in Learning Resources, Inc. v. Trump that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) exceeded the bounds of executive authority. The Court held that IEEPA's grant of authority to "regulate ... importation" does not include the power to impose tariffs, which is a taxing power reserved for Congress under Article I.
The ruling invalidates the sweeping tariff regime that had been used to impose duties on goods from China, Canada, Mexico, the EU, and dozens of other countries under seven separate IEEPA-based executive orders since 2025. CBP confirmed via CSMS #67834313 that IEEPA duties are no longer being collected as of February 24, 2026.
Following the Supreme Court ruling, the Court of International Trade ordered CBP to liquidate all unliquidated entries without regard to IEEPA tariffs, establishing a clear refund pathway. Unliquidated entries are eligible for refund. For entries already liquidated, importers should file protests within 180 days of the liquidation date.
CIT Orders CBP to Refund IEEPA Duties
The Court of International Trade has ordered CBP to liquidate all unliquidated entries without regard to IEEPA tariffs. No PSCs are required. For entries already liquidated, importers should file protests within 180 days of liquidation to challenge the IEEPA tariffs. Get your data ready now to be first in line.
The Scale of Impact
$160B+
estimated IEEPA duties collected
70+
countries affected by IEEPA tariffs
~2,000
importers already filed at CIT
The Tariff Timeline
Understanding when these tariffs were imposed helps determine how far back your refund claim can reach.
2025
IEEPA tariffs imposed
Seven executive orders impose sweeping tariffs on 70+ countries under IEEPA, citing national emergency.
Feb 2026
Supreme Court rules
In Learning Resources v. Trump, the Court holds 6-3 that IEEPA does not authorize tariffs. All IEEPA-based duties are invalidated.
Feb 24
CBP stops collecting IEEPA duties
CBP deactivates all IEEPA-related HTSUS numbers in ACE. A new 10% Section 122 surcharge takes effect the same day.
Mar 2026
CIT orders CBP to liquidate without IEEPA tariffs
The Court of International Trade orders CBP to liquidate all unliquidated entries without regard to IEEPA tariffs. Unliquidated entries become eligible for refund; protests required for liquidated entries within 180 days.
Which Products Were Affected?
The IEEPA tariffs touched a sweeping range of goods. If your business imports any of the following categories from China or other affected countries, you likely paid IEEPA duties that were ruled unlawful:
Not sure if your product category qualifies? Book a free analysis call and our team will review your HTS codes and import history at no charge.
Find Out What Your Business Is Owed
Evana analyzes your import history, identifies IEEPA-affected entries, and prepares your claim. Completely on our dime until you get paid.
$5.5M
Largest single refund
$425K
Average recovery
0%
Upfront cost
5 yrs
Lookback period
20-minute call · No commitment · We do the paperwork
What You'll Need: ACE Reporting
Regardless of what refund process CBP announces, your ACE (Automated Commercial Environment) entry data will be essential. ACE is the CBP system that holds your import records, and having clean, organized data is the single best thing you can do right now to prepare.
Option 1: Self-Service Export
Log into your ACE Secure Data Portal and download your entry summaries directly. If you can get us that file, we can do the rest. No broker involvement required to get started.
See our step-by-step ACE export guideOption 2: Add Evana to Your ACE Portal
You can authorize Evana as a trade account filer directly in your ACE portal. This lets us pull your entry data securely and start building your claim without any manual file transfers.
How to add us to your ACE portalNo physical documents required.
CBP entry data is electronic. Whether you provide your own download or grant us direct portal access, we have everything needed to analyze your IEEPA exposure and prepare your claim as soon as the refund process is formalized.
We Know CBP Inside and Out
Navigating CBP processes requires precise HTS codes, entry numbers, and clean documentation. Our team handles this every day so you don't have to learn a new system.
Duty Recovery Expertise
We've recovered duties going back years for our clients through drawback and other CBP programs. We're ready to apply that same expertise to IEEPA refunds as soon as the process is formalized.
Performance-Based Pricing
Zero upfront cost. We only get paid when you do. Our incentives are completely aligned with maximizing your recovery.
Licensed Customs Experts
Evana's network includes licensed customs brokers and trade attorneys who've worked CBP refund programs for 20+ years.
Evana Already Handles Traditional Duty Drawback
If you export goods after importing them, you may have a second recovery opportunity running alongside your IEEPA refund claim. We handle both.
IEEPA Tariff Refund vs. Traditional Duty Drawback
These are two entirely separate recovery opportunities. Many importers qualify for both, and Evana handles both.
IEEPA Tariff Refund
- Applies to IEEPA tariffs ruled unconstitutional
- Export not required — tariffs were unlawfully imposed regardless
- Unliquidated entries: eligible for refund per CIT order
- Liquidated entries: file protest within 180 days of liquidation
Traditional Duty Drawback
- Applies to any import duties when goods are re-exported
- Requires subsequent export of imported goods
- Long-standing CBP program (19 USC § 1313)
- 5-year lookback on export data
Everything importers are asking about the Supreme Court ruling and the IEEPA refund process.
Which tariffs were struck down?+
The Supreme Court ruled in Learning Resources, Inc. v. Trump that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) exceeded executive authority. This invalidates the sweeping tariff regime used to impose duties on goods from China, Canada, Mexico, the EU, and dozens of other countries under seven separate IEEPA-based executive orders issued in 2025. Note: tariffs imposed under other authorities (e.g., Section 301, Section 232) were not addressed by this ruling.
Will I get a refund for IEEPA tariffs I already paid?+
Yes. The Court of International Trade (CIT) has ordered CBP to liquidate all unliquidated entries without regard to IEEPA tariffs, making those entries eligible for refund. For entries that have already been liquidated, importers should file protests within 180 days of liquidation to challenge the IEEPA tariffs and request a refund. No Post Summary Corrections (PSCs) are required. Importers who have their data organized will be best positioned to lock in their refund.
What refund options exist right now?+
There are two pathways depending on your entries' liquidation status. Unliquidated entries are eligible for refund once CBP processes the CIT-ordered reliquidation. For entries that have already been liquidated, importers should file protests within 180 days of liquidation to challenge the IEEPA tariffs. PSCs are no longer necessary. If you have entries that were liquidated more than 180 days ago, litigation at the Court of International Trade may still be an option. Either way, getting your data organized now puts you first in line.
How far back can I claim?+
Unliquidated entries from any period are eligible for refund per the CIT order. For entries already liquidated, you have 180 days from the liquidation date to file a protest. Entries liquidated more than 180 days ago may require Court of International Trade litigation to recover. We recommend reviewing your entries immediately to identify which are unliquidated vs. liquidated and their liquidation dates.
Is this related to duty drawback?+
No. Traditional duty drawback applies when you export goods after importing them, and that program still exists independently. The IEEPA tariff refund is a separate matter — it concerns duties the Supreme Court found were unlawfully imposed in the first place. Evana handles both programs, and many importers may qualify for both.
How long will refunds take?+
For unliquidated entries, refunds will follow as CBP reliquidates entries without IEEPA tariffs per the CIT order. The timeline depends on how quickly CBP processes these reliquidations. For liquidated entries where protests are filed, CBP typically has up to 2 years to respond. Importers who have their documentation organized and file protests promptly will be best positioned to lock in their refund.
What did the Trump administration do in response?+
On the same day as the ruling (February 20, 2026), President Trump issued a new proclamation under Section 122 of the Trade Act of 1974, imposing a 10% temporary import surcharge on all countries for 150 days, effective February 24, 2026. This is a separate legal authority from IEEPA and is not affected by the Supreme Court ruling.
Who Evana Works With
Evana is built for SMB and mid-market importers: brands in ecommerce, retail, and consumer goods that import regularly and haven't had the resources or expertise to navigate CBP refund programs on their own.
Ecommerce Brands
Shopify and DTC brands that source goods from overseas manufacturers.
Retail Importers
Physical and omnichannel retailers with regular import programs.
Manufacturers
Companies that import components and sub-assemblies for domestic production.
Not sure if you qualify? Book a free 20-minute call and we'll tell you straight.
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Evana's team of customs experts will review your import history, estimate your IEEPA exposure, and prepare your refund claim at zero upfront cost.
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