IEEPA Tariffs Struck Down by Supreme Court; Replacement Tariffs Expire
After the Supreme Court struck down IEEPA tariffs on February 20, 2026, the replacement tariff program has expired, leaving importers to determine which statutory authority now governs their duties and what refund claims remain viable.
What happened: According to a Sheppard Mullin legal alert (published October 21, 2026), the US Supreme Court on February 20, 2026 held that the International Emergency Economic Powers Act does not authorize the President to impose tariffs, invalidating the IEEPA tariff program. The alert further reports that the replacement tariffs enacted after the decision have now expired, so the measures that took their place are no longer in force either.
Why counsel should care: IEEPA was the executive branch's principal vehicle for imposing duties, and companies in retail, consumer goods, industrials, autos, and energy have priced, contracted, and filed protests around a tariff regime that no longer has a legal basis. With the IEEPA tariffs invalidated and the replacement measures lapsed, the duty landscape for importers is unsettled: which statutory authorities, if any, now support duties; whether liquidation and protest deadlines keep running; whether entries should be modified or drawback pursued; and how contracts referencing tariff costs are affected.
Next steps to watch: audit entry filings and protest positions, preserve refund and reliquidation claims within customs deadlines, and renegotiate duty pass-through terms. Track further implementing or legislative action, including any refund mechanics the government proposes.
Caveat: this cluster rests on one truncated firm alert; rulings, statutory citations, and timelines beyond the above are not independently verifiable here.