The short version
The holding
IEEPA's power to regulate importation does not include an independent tariff power.
The scale
CBP estimates roughly $166 billion in covered IEEPA duties were assessed across more than 53 million entry summaries.
The process
CAPE lets an importer of record or designated broker submit entry summary numbers through ACE for validation.
The boundary
The decision did not erase Section 301, Section 232, AD/CVD, taxes, or fees.
The decision
What the Court actually held
In Learning Resources, Inc. v. Trump, the Supreme Court decided a question of statutory authority: whether Congress gave the President tariff power through IEEPA's authority to regulate importation. The Court held that it did not.
That distinction matters. Calling the tariffs “unconstitutional” is imprecise, and saying the decision automatically made every duty payment refundable skips the entry-level and procedural work CBP is performing under the Court of International Trade's supervision.
Timeline
What changed after the ruling
February 20, 2026
Supreme Court issues its decision
Learning Resources holds that IEEPA does not authorize the President to impose tariffs.
February 24, 2026
IEEPA tariff collection ends
The implementing executive order directs agencies to end collection of the covered IEEPA additional duties.
March–April 2026
CIT supervises refund implementation
Court orders and status conferences lead CBP to build CAPE for high-volume entry processing.
July 8, 2026
CBP publishes current CAPE details
The agency describes ACE access, broker roles, CSV declarations, validation, and ACH payment requirements.
July 24, 2026
Section 122 ends; a new Section 301 action begins
The temporary surcharge expires on its stated schedule, while the separate forced-labor Section 301 action takes effect.
ACE/CAPE
How CBP describes the refund workflow
An importer of record may submit through its own active ACE account or use a designated licensed customs broker. A CAPE Declaration uploads a CSV of entry summary numbers; CBP screens the submission, calculates covered amounts, and retains other duties and fees.
- Confirm the importer and broker profiles are current in ACE
- Review entry and liquidation status before submission
- Keep ACH refund enrollment current for electronic payment
- Correct and resubmit files that fail CBP validation
9,999
Maximum entry summary numbers described for one CAPE Declaration in CBP's July notice.
Current duties
The ruling did not freeze tariff policy in February
Importers still need a current HTS-code-and-origin calculation. The temporary Section 122 surcharge applied only through July 24, while a separate forced-labor Section 301 action took effect that day across 60 economies. That Section 301 treatment is not always a simple adder: the outcome may be additive, capped net of the MFN rate, or exempt.
Frequently asked questions
Did the Supreme Court declare IEEPA unconstitutional?
No. The Court held that IEEPA does not authorize the President to impose tariffs. That is a statutory-authority holding, not a declaration that IEEPA itself is unconstitutional.
Are all duties paid in 2025 and 2026 refundable?
No. The process concerns duties imposed under the IEEPA executive orders addressed by the Court. Section 301, Section 232, antidumping and countervailing duties, taxes, and fees are separate. CBP validates entries and retains amounts that are not covered.
What is CAPE?
CAPE is CBP's Consolidated Administration and Processing of Entries tool in ACE. An importer of record or designated licensed customs broker submits affected entry summary numbers through a CAPE Declaration for CBP validation and processing.
Is the temporary Section 122 surcharge still in effect?
No. CBP's implementation notice specified that the temporary 10% surcharge applied through 12:01 a.m. eastern daylight time on July 24, 2026. It was a separate action and is not part of the IEEPA refund process.
What additional tariff changed on July 24, 2026?
USTR implemented a new Section 301 action tied to forced-labor import-ban enforcement across 60 economies. Treatment can be additive, capped net of the MFN rate, or exempt depending on origin and product, so current calculations require an HTS-and-origin lookup.
Primary sources and effective dates
Updated July 31, 2026. This article is general information, not legal advice or a determination that a particular entry is refundable. Confirm current court orders and CBP procedures with official sources, a licensed customs broker, or qualified trade counsel.