Ward and Smith's tariff refund guidance applies to your claim only if you are an importer with entries that paid IEEPA tariffs. If you are a shopper seeking a consumer payout, it does not give you a claim form. IEEPA means the International Emergency Economic Powers Act, the law at issue in the tariff cases. Ward and Smith explains in its Supreme Court tariff analysis that the U.S.
Supreme Court ruled 6-3 on Feb. 20, 2026 in Learning Resources v. Trump that the law does not let the president impose tariffs unilaterally. That ruling made the challenged tariffs unlawful, but it left refunds to entry-by-entry trade rules.
Official resources:
- Read the official guidance from Cbp — Use this primary source to verify the official guidance.
- Read the official notice from Wardandsmith — Use this primary source to verify the official announcement.
Table of Contents
- What did the Supreme Court actually settle?
- Does the Oct. 6 CAPE opening cover you?
- What decides an importer's refund path?
- How are accepted refunds processed?
- What about the 10 percent Section 122 surcharge?
What did the Supreme Court actually settle?
The decision settled liability, not payment mechanics. The challenged IEEPA tariffs were unlawful. It did not order a single refund portal for every importer.
Ward and Smith reports in its liquidation and protest guide that the ruling did not create a universal administrative refund mechanism. It also did not prescribe how every assessed, paid, and often already-liquidated entry would be corrected. Liquidation is CBP's final calculation of duties owed on an entry.
Does the Oct. 6 CAPE opening cover you?
Likely not, unless a court order covers your entries. Ward and Smith reports in its liquidation and protest guide that CBP set Oct. 6, 2026 to launch Phase 3 of its IEEPA refund system for plaintiffs covered by Court of International Trade reliquidation orders to file older entries via CAPE.
CAPE is CBP's online entry-correction filing system. Phase 3 is only a filing tool, not permission itself. The CIT orders authorize reopening, and importers without comparable court-ordered relief do not gain eligibility when the system opens. Access to the portal does not equal a right to money back.
What decides an importer's refund path?
Entry status decides. Key factors are whether the entry is liquidated, whether it was reliquidated under court order, whether a protest under 19 U.S.C. § 1514 is timely, and whether CIT review is available.
A protest is an importer's formal challenge to CBP's duty decision. Separate protest rights remain where administrative rules do not provide relief. Practical checks for an importer:.
- Identify the importer of record for each entry
- Check liquidation date and whether reliquidation was ordered
- Check protest deadline and CIT filing options
- Keep entry packets, payment proof, and CBP notices together
How are accepted refunds processed?
CBP reviews the CAPE declaration first. Compliance review can delay or block payment.
CBP states on its IEEPA Duty Refunds page that entries are liquidated or reliquidated with refunds consolidated by importer of record or designated Form 4811 party and liquidation date, generally issued within 60-90 days after acceptance absent compliance review. Form 4811 designates who receives the refund check. Track acceptance date, not submission date, for that window.
What about the 10 percent Section 122 surcharge?
That is a separate case with narrower relief. In a May 7, 2026 ruling, the CIT held Proclamation 11012 imposing a temporary 10 percent Section 122 surcharge invalid.
Ward and Smith cautions in its Section 122 ruling analysis that the decision does not automatically end tariff exposure or create refund rights for every affected business. Immediate relief is limited to Washington, Burlap and Barrel, and Basic Fun, while the government appealed and the Federal Circuit issued a temporary administrative stay pausing enforcement.