IEEPA Tariffs Struck Down by the U.S. Supreme Court: Next Steps for Importers

Last Friday, the United States Supreme Court held that the International Emergency Economic Powers Act (“IEEPA”) does not give President Trump authority to impose tariffs on imports. This holding invalidates all tariffs imposed on the basis of IEEPA, including those purportedly aimed at fentanyl trafficking and immigration issues. (Those present at Wyche’s recent panel on navigating tariffs will recall our discussion of this case.) The Court’s ruling did not address tariffs imposed under other statutes.

The Court did not discuss the issue of refunds of amounts paid under now-invalidated IEEPA tariffs. We believe it would be prudent for importers who have paid IEEPA-based tariffs to the federal government to request a refund. Downstream purchasers who have paid tariffs on imported goods should review their agreements to determine whether they might have a claim on any refunds that might ultimately be paid to those upstream. Learning Resources, Inc., et al. v. Trump (Docket No 24-1287; full opinion at 24-1287 Learning Resources, Inc. v. Trump (02/20/2026)).

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