The Supreme Court ruled IEEPA tariffs unconstitutional on February 20, 2026. Upload your customs entry data and instantly see how much you can recover — covering China, Canada, Mexico, EU, and 60+ countries.
180-Day Protest Deadline — Time Is Running Out
Under 19 USC § 1514, importers must file protests within 180 days of liquidation — not 180 days from the ruling. Entries liquidated in mid-2025 may already be past the deadline. Check your ACE portal and act now.
On February 20, 2026, in a landmark 6-3 decision, the U.S. Supreme Court held that the International Emergency Economic Powers Act (IEEPA) does not grant the President authority to impose tariffs. This ruling invalidated all tariffs that had been imposed under IEEPA since February 2025 — creating the largest tariff refund event in U.S. history.
The Court held that IEEPA authorizes the President to block transactions, freeze assets, and impose sanctions — but not to levy tariffs on imported goods. All tariffs imposed under IEEPA authority were struck down as exceeding the scope of the statute. This includes the so-called "reciprocal tariffs," fentanyl emergency tariffs on China, Canada, and Mexico, and country-specific IEEPA rates imposed on over 60 nations.
Between February 4, 2025 (when the first fentanyl tariff took effect on China) and February 20, 2026 (when the ruling was issued), importers collectively paid an estimated $175 billion in IEEPA tariffs. Every dollar of IEEPA duty paid during that period is now potentially refundable through the CBP protest process.
The protest deadline is calculated individually for each entry based on its liquidation date — not from the date of the Supreme Court ruling. Under 19 USC § 1514, importers have exactly 180 days from the date CBP liquidates an entry to file a protest. Entries liquidated in the summer of 2025 may already be approaching or past the deadline. There is no extension or grace period.
Our free tool analyzes your customs entry data and instantly identifies which duties are refundable. No account required — upload your file and get results in seconds.
Download your Entry Summary (ES-003) report from the CBP ACE portal as a CSV or Excel file. Or use our template to enter data from your broker's records.
The engine classifies every line item by its Chapter 99 tariff code — separating IEEPA duties (refundable) from Section 301, Section 232, and other tariffs (not refundable). Country-specific rates are applied automatically.
See your total refund estimate, breakdown by tariff type, and highest-value opportunities. Download the results as a CSV and share with your customs broker to begin the protest process.
Not all tariffs on imports are IEEPA tariffs. The Supreme Court ruling only applies to tariffs imposed under the International Emergency Economic Powers Act. Other tariff programs — such as Section 301 on China and Section 232 on steel and aluminum — use different legal authorities and remain in effect.
HTS codes: 9903.01.xx and 9903.02.xx
These tariffs use different statutes unaffected by the SCOTUS ruling
IEEPA tariff rates changed multiple times between February 2025 and February 2026. Your refund amount depends on when your goods entered the United States. Below is the complete rate history for each major trading partner.
China faced the highest cumulative IEEPA rates — peaking at 145% in April 2025 before being reduced through the Geneva bilateral deal. Hong Kong (HK) was treated the same as China for IEEPA purposes.
Note: Section 301 tariffs on China (7.5-25%) are separate and NOT refundable.
USMCA-qualifying goods were exempted starting April 2, 2025. Non-USMCA goods faced escalating rates.
Energy and potash had a reduced 10% rate in the initial period.
Same USMCA exemption structure as Canada, but rates did not increase after August.
Refund eligibility depends on USMCA qualification at time of entry.
Reciprocal tariffs started at a 10% universal baseline in April 2025, then shifted to country-specific rates in August 2025 based on bilateral trade deficits.
Countries at 10% baseline include: Australia, New Zealand, Singapore, Chile, Colombia, Peru, Costa Rica, Turkey, Iceland, and others. Some countries negotiated bilateral reductions (India 50% to 18%, Switzerland 39% to 15%, Taiwan 20% to 15%).
Filing a protest with U.S. Customs and Border Protection is the formal mechanism to recover your IEEPA tariff overpayments. Here is the step-by-step process.
Log into the CBP Automated Commercial Environment (ACE) portal and pull your Entry Summary (ES-003) reports for the period February 4, 2025 through February 20, 2026. Export the data as a CSV or Excel file. If you don't have direct ACE access, your customs broker can provide this data.
Look for line items with Chapter 99 HTS codes starting with 9903.01 (fentanyl, reciprocal, country-specific IEEPA) or 9903.02 (anti-transshipment enforcement). These are the IEEPA tariffs that were struck down. Our calculator does this automatically when you upload your data — it classifies every line item and separates IEEPA duties from Section 301, Section 232, and other non-refundable tariffs.
For each IEEPA entry line, the refundable amount is the IEEPA duty paid on top of the base MFN rate. Upload your data to our IEEPA Refund Calculator for an instant estimate with a full breakdown by tariff type, country, and entry number.
In your ACE portal, verify the liquidation date for each entry. Your protest must be filed within 180 days of this date. Entries that have not yet been liquidated are still open — you can file a protest before liquidation as well. Prioritize entries with the earliest liquidation dates.
File the protest electronically through ACE or on paper (CBP Form 19). The protest should cite the Supreme Court ruling, specify the IEEPA tariff provisions (Chapter 99 codes), reference 19 USC § 1514 as the statutory authority, and include the specific duty amount being contested for each entry. Attach supporting documentation including entry summaries and proof of payment.
CBP has 2 years to respond to protests. Given the volume of expected filings (potentially millions of protests), processing times may be extended. Keep records of all filings and confirmation numbers. If CBP denies your protest, you have the right to appeal to the U.S. Court of International Trade within 180 days of the denial.
Upload your customs entry data and get an instant estimate. Free — no account required.
Open Refund CalculatorCommon questions from importers about the Supreme Court ruling, refund eligibility, deadlines, and the protest process.
On February 20, 2026, the Supreme Court ruled 6-3 that the International Emergency Economic Powers Act (IEEPA) does not authorize the imposition of tariffs. This means all tariffs imposed under IEEPA — including reciprocal tariffs, fentanyl tariffs on China, Canada, and Mexico, and country-specific rates on over 60 countries — were unconstitutional and are now refundable. An estimated $175 billion in IEEPA duties were collected between February 2025 and February 2026.
File a CBP Form 19 protest within 180 days of the liquidation date for each affected entry. You can file electronically through the ACE portal or on paper. The protest should cite the Supreme Court ruling, specify the IEEPA Chapter 99 tariff codes (9903.01.xx and 9903.02.xx), reference 19 USC § 1514, and include supporting documentation. Most importers work with their customs broker to file protests. Use our calculator to identify eligible entries and calculate your refund amount.
The deadline is 180 days from the date of liquidation of each individual entry — NOT 180 days from the Supreme Court ruling. This means each entry has its own deadline. Entries that were liquidated in mid-2025 may already be past the deadline. Entries liquidated in late 2025 or early 2026 still have time. Check the liquidation date for each entry in your ACE portal and prioritize the earliest ones.
No. Section 301 tariffs (Trade Act of 1974) and Section 232 tariffs (Trade Expansion Act of 1962) use completely different legal authorities than IEEPA. The Supreme Court ruling only invalidates tariffs imposed under the International Emergency Economic Powers Act. Section 301 tariffs on Chinese goods (7.5-100%) and Section 232 tariffs on steel (25-50%) and aluminum (10-50%) remain fully in effect and are not eligible for refund.
Reciprocal tariffs were a subset of IEEPA tariffs. The "reciprocal tariff" label referred to country-specific rates imposed under Executive Order 14257, which used IEEPA as its legal authority. Since the Supreme Court ruled IEEPA cannot authorize tariffs, all reciprocal tariffs are void and refundable — including the 10% universal baseline and higher country-specific rates.
Your refund depends on the country of origin, date of entry, and customs value of each shipment. China imports paid 10-145% in IEEPA tariffs depending on the date. Canada was 25-35% for non-USMCA goods. The EU was 20%, Vietnam 20%, Japan 15%, South Korea 25%, Brazil 40%, and most other countries paid at least 10%. Upload your entry data to our free calculator for an instant estimate.
It depends on timing. From March 4 to April 2, 2025, ALL goods from Canada and Mexico were subject to IEEPA tariffs (25%), including USMCA-qualifying goods. After April 2, 2025, USMCA-compliant goods were exempted. So USMCA goods entered between March 4 and April 2 are refundable. Non-USMCA goods remained subject to IEEPA tariffs throughout the entire period and are fully refundable regardless of date.
While not legally required, a licensed customs broker is strongly recommended for most importers. They can ensure correct protest filings, identify all eligible entries, calculate accurate refund amounts, and meet the strict 180-day deadline. Our calculator helps you identify and quantify your refundable entries so you and your broker can work efficiently.
You need your CBP Entry Summary data from the ACE portal — a CSV or Excel file containing entry numbers, entry dates, HTS tariff codes (especially Chapter 99 codes starting with 9903), country of origin, customs values, and duty amounts. If you don't have ACE access, you can use our template and enter data from your customs broker's records manually.
After filing, CBP has up to 2 years to review and respond to your protest. If approved, the refund is issued directly. If denied, you have 180 days to escalate to the U.S. Court of International Trade. Given the expected volume of millions of IEEPA-related protests nationwide, processing times may be extended. Keep records of all filings and confirmation numbers.
Calculate current tariff rates for any HTS code, including Section 301, 232, and 122 tariffs.
Estimate total landed cost including duties, shipping, insurance, MPF, and HMF.
Search 23,000+ HTS codes by keyword or product description.
Complete guide to Section 301 tariffs on Chinese goods — rates, lists, exclusions, and 2024 increases.
IEEPA tariff data compiled from Executive Orders, Federal Register notices, and White House proclamations. Protest window: 180 days from date of liquidation (19 USC § 1514). This tool provides estimates for informational purposes only and does not constitute legal advice. Consult a licensed customs broker or trade attorney for formal protest filings and binding legal guidance.