Guidance on IEEPA Ruling and Anticipated Tariff Measures

  • ClientAdvisories.EffectiveDate: Februar 20, 2026
  • ClientAdvisories.AffectedRegions: Nordamerika | Europa & Großbritannien | Lateinamerika | Asien | Südasien | Afrika | Naher Osten | Ozeanien
  • ClientAdvisories.AdvisoryType: Zolltarif

On February 20, 2026, the U.S. Supreme Court announced in a 6-3 decision that the Administration cannot use the International Emergency Economic Powers Act (IEEPA) to impose tariffs.  The Court’s decision does not address what the refund process will entail or the eligibility requirements.  The case will now return to the lower courts, which will decide if refunds are warranted and, if so, how they should be administered. 

The Administration has announced its intention to issue an Executive Order that would impose a 10% tariff under Section 122.  By law, this tariff can only remain in effect for 150 days unless an extension is granted by Congress.  The Administration has also confirmed that Section 301 actions will be used, with further details forthcoming.  

U.S. Customs and Border Protection (CBP) is expected to publish a CSMS message with additional guidance for the trade community.  You may register to receive CSMS notifications here

Next Steps for Importers

  • Review their IEEPA entries for liquidation status using ACE Reports:  
    • Liquidation Reports: ES-701, ES-702 
    • Refund Report: REV-603 
  • Note that the protest filing deadline is 180 days from the date of liquidation. 
  • All CBP refunds are issued electronically.  Importers should: 
    • Apply for an ACE Portal account and ensure bank account information is current, or 
    • Work with their customs broker to submit CBP Form 4811 (Special Address Notification) to designate the broker as your agent to receive refunds on their behalf. 

Please reach out to your C.H. Robinson representative with any questions. 

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