Supreme Court Ruling
Date of publication: February 20, 2026
We are aware of today’s U.S. Supreme Court decision concerning tariffs imposed under the International Emergency Economic Powers Act (IEEPA). The Court ruled that IEEPA does not provide authority for the imposition of these tariffs, which affects certain duties that were assessed under that statute.
At this time, U.S. Customs and Border Protection (CBP) and other agencies have not yet issued operational guidance on how this ruling will be implemented, including how it may apply to prior entries where IEEPA‑based tariffs were declared and paid.
We are actively monitoring for official guidance from CBP and related agencies and will share updates as soon as there is clarity on the treatment of past filings, refunds, or any required corrective actions. In the meantime, we recommend that customers continue to follow existing CBP instructions and retain relevant entry documentation.
Learn more in our Regulatory Insights article "Supreme Court Rejects IEEPA as a Tariff Statute", and check back for updates as additional information is released.
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Supreme Court rejects IEEPA as a tariff statute
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