SCOTUS Decision — February 20, 2026

Your IEEPA
Tariffs Were
Unlawful.
Get Them Back.

The Supreme Court ruled 6–3 that all IEEPA tariffs imposed since February 2025 — on China, Canada, Mexico, and the "reciprocal" schedule — exceed the President's authority. U.S. importers may be entitled to full refunds. The clock is running.

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$130B+
Potential refunds at stake — full refund of IEEPA duties would exceed this figure
2,000+
Cases already filed at the U.S. Court of International Trade
180 days
Protest window after entry liquidation — missing it may permanently bar recovery
Learning Resources, Inc. v. Trump — Feb. 20, 2026

"We hold that IEEPA does not authorize the President to impose tariffs." — Chief Justice Roberts, majority opinion, 6–3

SCOTUS 6-3: IEEPA tariffs unconstitutional? China fentanyl tariffs: struck down? Canada & Mexico IEEPA tariffs: struck down? Reciprocal "Liberation Day" tariffs: struck down? 180-day protest deadline running NOW? CIT jurisdiction confirmed for all refund claims? DOJ stipulated: refunds available to all plaintiffs? SCOTUS 6-3: IEEPA tariffs unconstitutional? China fentanyl tariffs: struck down? Canada & Mexico IEEPA tariffs: struck down? Reciprocal "Liberation Day" tariffs: struck down? 180-day protest deadline running NOW? CIT jurisdiction confirmed for all refund claims? DOJ stipulated: refunds available to all plaintiffs?
Our Process

Four Steps to
Your Refund

01
Time-Sensitive

Entry Identification

We pull your ACE/ABI customs data and identify every entry subject to IEEPA duties since February 4, 2025 — across China, Canada, Mexico, and reciprocal tariff schedules. Typically completed within 48 hours.

02
Deadline-Critical

Liquidation Calendar

We build a complete liquidation timeline for each affected entry. Entries subject to early IEEPA duties (Feb–Apr 2025) are already liquidating. We flag which entries require immediate action before rights are lost.

03
Rights Preservation

CIT Filing & Protests

We coordinate protective filings at the U.S. Court of International Trade under 28 U.S.C. § 1581(i), and/or CBP post-summary corrections and protests — whichever best protects your specific entries given the current procedural posture.

04
Refund Execution

Recovery & Disbursement

Once the CIT establishes the refund pathway — either through administrative direction or court order — we manage the full claim submission, ACE reporting, and disbursement process on your behalf.

What You Need to Know

Deadlines and Filing Requirements

? Key Deadlines to Know

Post-Summary Correction window 300 days from entry / 15 days before liquidation
Protest deadline (liquidated entries) 180 days from liquidation
§ 1581(i) CIT filing window 2 years from Feb 7, 2025
Feb 2025 entries — liquidation risk ACTIVE NOW
IEEPA tariff codes revoked Feb 24, 2026 (12:00 AM EST)
What you'll need to file

? ACE entry reports (HTSUS Chapter 99)
? CBP Form 7501 (Entry Summary) for each entry
? Commercial invoices & bills of lading
? Country-of-origin documentation
? HTS classification records
? Proof of duty payment
? Customs broker contact information

Free Assessment

Start Your
Claim — No Cost,
No Obligation

Our trade recovery specialists will review your import profile, calculate your precise exposure, and outline the right pathway for your situation — whether that's a CIT filing, administrative protest, or both.

  • Free 48-hour assessment of your import exposure
  • Full entry-level analysis using your ACE data
  • Liquidation deadline tracking & alerts
  • Coordinated CIT filings where warranted
  • Contingency-based pricing — we get paid when you do
  • Supply agreement & pass-through review
  • Full audit trail & documentation package

Confidential Assessment Request

? Request Received

Thank you. A member of our recovery team will reach out within one business day to review your import exposure and outline your options. Please check your email for a confirmation.

Tariff Schedule Reference

What Was
Imposed — and
What's Covered

All tariff measures imposed under IEEPA executive orders from February 2025 onward are covered by the SCOTUS ruling. Section 232 and Section 301 (pre-2025 China) tariffs are not affected.

Measure Rate EO Status
China Fentanyl Tariff 20% EO 14195 Struck Down
China Reciprocal Up to 125% EO 14257 Struck Down
Canada IEEPA 25% EO 14193 Struck Down
Mexico IEEPA 25% EO 14194 Struck Down
Reciprocal (global) 10%–50% EO 14257 Struck Down
Brazil / India IEEPA Various Separate EOs Likely Covered
Section 232 Steel/Al Various Separate Not Affected
Frequently Asked Questions

What Importers
Are Asking

On February 20, 2026, in Learning Resources, Inc. v. Trump (consolidated with Trump v. V.O.S. Selections), the Court held 6–3 that IEEPA's grant of power to "regulate importation" does not include the power to impose tariffs — which is "very clearly a branch of the taxing power" reserved to Congress under Article I. Chief Justice Roberts wrote for the majority. All IEEPA tariff measures since February 2025 are now unlawful.
No. The Supreme Court did not mandate a refund mechanism and remanded the issue to the U.S. Court of International Trade (CIT). The Trump administration has signaled resistance to automatic refunds, and President Trump has stated this may be "in the courts for years." Importers cannot rely on passive receipt of refunds — active claims preservation is essential.
When CBP finalizes a customs entry, that entry "liquidates" and the duties become final. After liquidation, you have only 180 days to file a protest. Entries from the earliest IEEPA tariffs (February–April 2025) are already past their one-year anniversary and actively liquidating. Missing the protest window may permanently bar recovery — even if the underlying tariff was unlawful.
The U.S. Court of International Trade (CIT) has exclusive jurisdiction over customs challenges. Filing a protective complaint under 28 U.S.C. § 1581(i) preserves your refund rights regardless of what CBP decides to do administratively. The DOJ has stipulated that refunds will be available to all current and future similarly-situated plaintiffs — making a CIT filing the most conservative and defensible approach. Over 2,000 importers have already filed.
USMCA-qualified goods were largely exempt from the reciprocal tariffs. However, the fentanyl/immigration IEEPA tariffs on Canada (EO 14193) and Mexico (EO 14194) applied regardless of USMCA status. Entry-level analysis is required to determine which of your specific entries paid IEEPA duties and in what amounts.
Possibly. CBP acknowledged before the CIT that if IEEPA duties are found unlawful, importers would be entitled to interest on their refunds. In December 2025, the CIT ruled that CBP is legally estopped from taking a contrary position. However, the final treatment of interest will likely be litigated further.
The initial assessment is completely free. We operate on a contingency basis — our fee is a percentage of the refund we recover for you, disclosed transparently upfront before you engage us. You pay nothing unless and until you receive a refund.