US IEEPA Customs Tariff Ruling: What Importers Can Do Now
February 2026: Following the US Supreme Court ruling on the 2025 IEEPA tariffs, here are practical steps importers can take now to prepare for potential tariff refunds while official guidance is pending.
Overview
Recent court decisions and ongoing review by US Customs and Border Protection (CBP) have raised questions about whether previously paid duties under the International Emergency Economic Powers Act (IEEPA) may be eligible for refund. Government authorities have not yet provided official guidance, eligibility criteria or filing procedures.
Current status:
- IEEPA tariffs have been lifted, but refund eligibility is not yet determined
- CBP has not issued procedural guidance for repayment
- All CBP refunds are now processed electronically through ACH
This article outlines:
- What importers should do now
- Key considerations around Post Summary Corrections (PSCs) and liquidation
- Impacts of mandatory transition to electronic ACH refunds
US Supreme Court Decision on IEEPA Tariffs
What We Know
- The February 20, 2026, decision applies only to the IEEPA emergency tariffs imposed in 2025.
- All other tariffs charged by and paid to the US government, including Section 122, Section 232 and Section 301 tariffs, are not affected by this ruling.
- The ruling does not void paid duties, guarantee refunds, or trigger automatic repayment instructions.
- The Court’s decision did not establish a refund process or confirm eligibility for refunds.
Despite the lack of federal government guidance on any potential refunds, importers can consider how to prepare for refunds if they become available.
What Importers Can Do Now to Prepare for Potential Tariff Refunds
Importers can still take practical steps now to be in a better position to pursue any refund rights if refunds become available in the future. Here are some topics to discuss with your legal counsel:
Why it matters
As of February 6, 2026, CBP no longer issues paper refund checks. All CBP refunds unrelated to IEEPA tariffs are issued electronically through the agency’s ACE Portal using ACH.
Importers that are not properly enrolled in ACH risk having refunds rejected, which can significantly delay receipt of funds once refunds begin flowing.
What you can do now
- Confirm the Importer of Record has an active ACE Portal account
- Add ACH banking information or designate a broker/agent as the Notify Party
- Validate that all information is accurate and current
This is a required step for any future CBP refund, regardless of tariff type or program. Applying for an ACE Secure Data Portal Account | US Customs and Border Protection
For Non-Resident Importers (NRIs), it is especially important to note that a National Automated Clearing House Association (NACHA) compliant US bank account is required to receive ACH refunds. If NRIs are unable to provide such banking details, they can list UPS SCS as the notify party for proper handling, while US-based importers should enter their own bank account information.
Why it matters
Not all tariff reversals automatically result in refunds. Keep this uncertainty in mind when forecasting cash flow or pricing strategy.
Discuss with your accountant and attorney whether refund assumptions can be reflected in financial forecasts.
What to review
-
Identify entries tied to tariff programs under review
-
Separate entries by legal authority, such as:
-
International Emergency Economic Powers Act (IEEPA)
- Section 122
- Section 232
- Section 301
This review can provide improved clarity and avoid unnecessary assumptions.
Why it matters
CBP has not yet confirmed whether Post Summary Corrections (PSCs) or a separate refund mechanism will be used for any IEEPA‑related refunds. Regardless, it will likely prove helpful to prepare as if complete and accurate entry data will be required.
Importers who begin preparing now will be better positioned to respond quickly once guidance is issued.
Data to gather
- Entry data
- Proof of payment
Identifying gaps now helps prevent delays later.
Why it matters
Post Summary Corrections (PSCs) are a popular and effective mechanism for correcting entry data and requesting certain refunds. However, CBP has not confirmed PSCs as the approved path for IEEPA‑related adjustments.
Filing PSCs prematurely could result in unnecessary cost, delays or rework if CBP announces a different process.
Recommended approach
- Understand how PSCs work and when they are appropriate
- Learn timing requirements and limitations
- Discuss with your attorney if you plan to file PSCs before CBP provides refund instructions
- Learn more about CBP’s administrative remedy options here.
More knowledge on CBP processes now can help you be better informed for future refund claims.
Why it matters
Even aside from IEEPA‑related refunds, importers can reduce duty spend and manage uncertainty through established trade programs such as:
- Duty Drawback
- Tariff reviews
- Classification and valuation reviews
- Foreign Trade Zones (FTZs)
Periods of regulatory change often create new opportunities. Before refund procedures are finalized, UPS ® Trade Advisory can assess your historical entries and quantify potential exposure. That analysis positions your team to act immediately once CBP guidance is released.
Important Update: CBP Refunds Are Now Fully Electronic
Effective February 6, 2026, CBP issues all refunds electronically through the ACE Portal. Key implications:
- Paper checks are no longer issued
- Importers without proper setup may see refunds placed into reject status
- The Importer of Record must update their ACE account and notify CBP to release rejected refunds
This change applies to all refunds, regardless of the underlying reason.
For Non-Resident Importers (NRIs), it is especially important to note that a National Automated Clearing House Association (NACHA) compliant US bank account is required to receive ACH refunds. If NRIs are unable to provide such banking details they can list UPS SCS as the notify party for handling, while US-based importers should enter their own bank account information.
How Does Liquidation Affect Tariff Refunds?
Liquidation timing can have an effect on refund availability, and courts may yet rule on how liquidation applies to potential IEEPA refunds. Consider discussing this issue with your attorney.
What to Expect as CBP Finalizes Refund Guidance
CBP is expected to publish procedural guidance outlining:
- Whether refunds are authorized
- The mechanism for filing
- Timing and documentation requirements
Until that guidance is issued, importers should coordinate with their legal counsel on liquidation timelines, filings, and documentation.
How UPS Helps You Prepare for Customs Tariff Refunds
UPS remains engaged in helping you assess potential impacts and considerations for your supply chain. We can help by:
- Monitoring legal and regulatory developments
- Supporting flexible routing and multimodal solutions
- Offering digital tools for documentation visibility and cost modeling
As policies evolve, UPS is here to help you move forward with clarity and confidence.
Customs Resources
Reference links to official US Customs and Border Protection (CBP) guidance, tools, and resource materials.
Applying for an ACE Secure Data Portal Account | U.S. Customs and Border Protection
ACE Portal - ACH Bank Information for Electronic Refunds
ACE Portal and ACH Refunds FAQs | U.S. Customs and Border Protection
Trade Information Notice: ACE Portal Feature for Trade Users to Add Notify Parties
Customs Refunds FAQs
Quick answers to common questions about potential tariff refunds, PSCs, and customs liquidation.
Disclaimer: This document is for informational purposes only. It does not constitute legal or professional advice. Information herein was obtained from government, industry, and other public sources which are subject to change and have not been independently verified by UPS. Recipient has sole responsibility for determining the usability of any information provided herein. Before recipient acts on the information, recipient should seek professional advice regarding its applicability to the recipient’s specific circumstances.
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