ARTICLE · 16 OCTOBER 2026
On February 20, 2026, the Supreme Court held that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. Learning Res., Inc. v. Trump, 607 U.S. 229, 255 (2026). The Supreme Court did not itself order refunds; the U.S. Court of International Trade (CIT) did, including an April 17 order directing U.S. Customs and Border Protection (CBP) to liquidate unliquidated IEEPA entries without those duties and to reliquidate liquidated entries without them, while suspending immediate compliance. Order at 3, V.O.S. Selections, Inc. v. United States, No. 25-00066, ECF No. 82 (Ct. Int’l Trade Apr. 17, 2026).
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