Feb 20, 2026 • U.S. Supreme Court
Learning Resources v. Trump: IEEPA does not authorize tariffs
What happened: The Supreme Court held that IEEPA does not authorize the President to impose tariffs. This changed the legal footing for IEEPA-based duties and accelerated refund and implementation activity across agencies and courts.
What this means: For importers, this was a major legal reset, not an automatic check in the mail. Recovery still depends on entry-level status, liquidation posture, and agency implementation mechanics.
What to do now
- Identify entries where IEEPA duties were paid and map by liquidation status.
- Coordinate filing strategy before deadlines narrow available pathways.
- Monitor CBP implementation updates rather than relying on generic summaries.
Primary sources