How Importers Track IEEPA Tariff Termination and Refunds
The Supreme Court ended IEEPA tariffs, so the reciprocal and trafficking duties stopped and the open question is refunds. Track terminated entries, reliquidation, and replacements.
People search for ieepa tariff refund and termination tracking.
This page is the public entry point. It explains the issue, links to the public tools that surface the primary records, and routes recurring work into review.
Turn IEEPA records into recurring review while refunds and replacements settle.
1Read the termination and refund recordStart with the termination order, the effective date for collection, and the refund guidance for affected entries.
2Save the affected scopeKeep the origin, HTS lines, and entry terms together so refund status and replacement measures stay connected.
3Review when status changesUse Paid review when a reliquidation, appeal, or replacement measure may change the duty or refund owed.
The IEEPA tariffs moved from collection to termination to refunds inside a few months. For an importer the open work is no longer the rate but the status of affected entries and the measures that took their place.
How Traverse frames it
Traverse keeps each IEEPA action tied to the affected entries, the refund mechanics, and the replacement measures on the same line, so the question stays connected to the source records rather than the headline.
Common questions
What import teams usually need to answer.
What happened to the IEEPA tariffs?
On February 20, 2026 the Supreme Court held in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs. The reciprocal and trafficking duties were terminated and Customs stopped collecting them on entries made on or after February 24, 2026.
How do importers recover IEEPA duties already paid?
Refunds run through liquidation and reliquidation of affected entries rather than a single payment. The records to track are the entries that carried IEEPA duties, their liquidation status, and the Customs guidance that governs how refunds are processed.
What replaced the IEEPA tariffs?
Some coverage shifted to other authorities, including the Section 122 balance-of-payments surcharge and existing Section 232 and Section 301 measures. The duty owed on a line now depends on which of those measures still applies, not on IEEPA.
Review checklist
What to check before this becomes recurring review.
1Identify which entries carried IEEPA reciprocal or trafficking duties.
2Check the liquidation or reliquidation status of those entries.
3Confirm the Customs guidance that governs refund processing and timing.
4Map which duties still apply to the same HTS line and origin after IEEPA.
5Save recurring origin, HTS, and entry terms so refund and replacement status stay tracked together.
A coalition of importers, spanning cycling equipment, fishing gear, electronics kits, plastics, and wine, filed a supplemental response to an Order to Show Cause in CIT Case 25-00066, challenging Trump administration tariff actions. The filing, submitted by counsel from Milbank LLP, advances litigation that broadly contests executive tariff authority under IEEPA.
The U.S. Court of International Trade sua sponte lifted a stay and issued an Order to Show Cause directing parties to explain why suspension of its order, requiring CBP to liquidate or reliquidate all entries subject to IEEPA duties without applying those duties, should not be removed. A hearing is scheduled for June 9, 2026, with CBP Commissioner Scott ordered to appear in person to address the agency's compliance timeline.
Plaintiffs Burlap and Barrel and Basic Fun filed a response opposing a motion to stay in their challenge before a three-judge CIT panel in Case No. 26-01606. The case targets President Trump's tariff actions, likely imposed under IEEPA authority.