IEEPA reciprocal tariffs (struck down by the Supreme Court)
The April 2025 'Liberation Day' executive order imposed a 10% baseline tariff on nearly all imports plus higher country-specific rates. After a year of pauses, extensions, and litigation, the Supreme Court ruled 6–3 on February 20, 2026 that IEEPA does not authorize tariffs, voiding the entire program. Duties already paid — industry estimates run as high as $175 billion — are potentially refundable; the administration replaced part of the program with a Section 122 surcharge the same day.
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Timeline
- Struck downCBP guidance
CAPE Phase 2: reconciliation-flagged entries
Entries flagged for reconciliation with no reconciliation entry filed become eligible. Finally liquidated entries remain outside the process; CBP has given no date for Phase 3.
Official sources - Struck downCBP guidance
CBP opens the CAPE refund process (Phase 1)
Consolidated Administration and Processing of Entries lets importers or brokers file one ACE declaration covering many entries. Phase 1 covers unliquidated entries and entries liquidated within the preceding 80 days; refunds include interest.
Official sources - Struck downCourt ruling / statute
Supreme Court strikes down IEEPA tariffs, 6–3
Chief Justice Roberts writes that IEEPA's power to 'regulate importation' does not include imposing tariffs. The reciprocal tariff program is void; paid duties become potentially refundable.
Official sources - Struck downExecutive order
Executive Order 14389 ends collection
Signed the day of the ruling, EO 14389 directs that the IEEPA duties under the 2025–26 orders "shall no longer be in effect and shall no longer be collected", and agencies to effectuate it immediately.
Official sources - StayedFederal Register
Supreme Court hears argument
The Court hears consolidated argument in Learning Resources, Inc. v. Trump on whether IEEPA authorizes tariffs.
Official sources - In effectFederal Register
Scope modified; framework-deal procedures established
Modifications align reciprocal rates with announced framework agreements and set procedures for implementing them.
Official sources - PausedFederal Register
Country-specific rate pause extended
The suspension of higher country-specific rates is extended while bilateral deals are negotiated.
Official sources - StayedFederal Register
CIT rules tariffs unlawful in V.O.S. Selections
The Court of International Trade holds IEEPA does not authorize the tariffs. The ruling is stayed pending appeal; collection continues.
Official sources - In effectFederal Register
10% baseline takes effect
Baseline rate applies to most imports; country-specific rates follow on April 9 and are suspended for 90 days the same day for most partners.
Official sources - AnnouncedExecutive order
Executive Order 14257 signed ('Liberation Day')
EO imposes a 10% baseline tariff on nearly all imports and higher country-specific 'reciprocal' rates under IEEPA.
Official sources
Legal challenges
Learning Resources, Inc. v. Trump (consolidated with V.O.S. Selections)
Court: U.S. Supreme Court · Case status: Ruled invalid
Refund implications: Final ruling. CBP refunds IEEPA duties with interest through the CAPE process in ACE: Phase 1 (from April 20, 2026) covers unliquidated entries and entries liquidated within the preceding 80 days; Phase 2 (from June 29, 2026) adds entries flagged for reconciliation. Finally liquidated entries beyond 80 days are not yet eligible — Phase 3 has no launch date, and the Court of International Trade is ordering reliquidation for litigants case by case. A protest cannot be filed once a CAPE declaration is accepted, so check each entry's liquidation date in ACE before choosing a route.
Official sourcesOfficial sources
- Executive Order 14257 (reciprocal tariffs) · 90 FR 15041
- Learning Resources, Inc. v. Trump, slip opinion (Feb 20, 2026) · 607 U.S. ___ (2026)
- CRS Legal Sidebar on the Supreme Court IEEPA ruling
- CBP: IEEPA duty refunds and the CAPE process
- Executive Order 14389: Ending Certain Tariff Actions
Status verified 09/10/2026
Related measures
IEEPA fentanyl tariffs on China (struck down)
Tariffs on Chinese goods imposed in February 2025 over fentanyl trafficking: 10% at first, raised to 20% in March 2025, then cut back to 10% in November 2025 under the U.S.–China trade truce. The Supreme Court's February 2026 IEEPA ruling voided them entirely. As of June 2026 Washington and Beijing have discussed restoring equivalent tariffs under other authorities, but nothing has been formalized.
IEEPA border tariffs on Canada (struck down)
25% tariffs on non-USMCA-qualifying Canadian goods (10% on energy and potash), imposed March 2025 over drug-trafficking concerns after a one-month pause. USMCA-originating goods were exempted days after the tariffs took effect. The Supreme Court's February 2026 IEEPA ruling voided the program; paid duties are potentially refundable.
IEEPA border tariffs on Mexico (struck down)
25% tariffs on non-USMCA-qualifying Mexican goods, imposed March 2025 over border-security and drug-trafficking concerns after a one-month pause, with USMCA-originating goods exempted days later. The Supreme Court's February 2026 IEEPA ruling voided the program; paid duties are potentially refundable.