Supreme Court Ruled IEEPA Does Not Authorize Tariffs
CBP title: Supreme Court of the United States (SCOTUS) Judgment - International Emergency Economic Powers Act (IEEPA) Tariffs
This message is from February 20, 2026. Later CSMS messages may have changed it. See the latest trade news
What did CBP announce?
CBP announced that the U.S. Supreme Court ruled in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. CBP said it was working with other agencies to examine the decision's implications and would issue further technical guidance for ACE filers. The message did not state any immediate change to entry filing procedures.
What is Allied's position?
This ruling led to Executive Order 14389, which ended IEEPA duties the same day, and CBP later set up a refund process through CAPE Declarations in the ACE Portal. We apply these later rules when we review entries that carried IEEPA duties. Clients who believe they overpaid IEEPA duties should ask us to check their entries for refund eligibility.
General information, not legal advice.
What does the CBP message say?
The U.S. Supreme Court (SCOTUS) has issued its decision regarding the President’s use of the International Emergency Economic Powers Act (IEEPA) to impose tariffs [ 24-1287 Learning Resources, Inc. et al v. Trump et al (02/20/2026) (https://www.supremecourt.gov/opinions/25pdf/24-1287_4gcj.pdf)].
CBP is working with other government agencies to fully examine the implications of the SCOTUS decision.
CBP will provide additional information and technical guidance for ACE filers as soon as it becomes available.
Questions regarding this message may be directed to CBP’s Office of Trade Relations at traderelations@cbp.dhs.gov (mailto:traderelations@cbp.dhs.gov).