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.
This page is the public entry point. It explains the issue, links to the public tools that surface the primary records, and routes repeat work into review.
Use this when the first question is when collection stopped for a given entry date.
Use this when the question is how and when duties already paid are returned.
Use this when the question is which duties still apply to the line after IEEPA.
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.
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.
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.
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.
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.
The United States filed a motion to strike claims, answers, and counterclaims in a civil forfeiture action over $2.4 million held at the U.S. Treasury, alleging violations of IEEPA (50 U.S.C. § 1705). The government seeks to eliminate competing claimant filings, including an out-of-time cross-claim, in the D.D.C. proceeding.
A large group of economists-including Barro, Blinder, Bordo, Clausing, and others-filed a motion at the U.S. Court of Appeals for the Federal Circuit to submit an out-of-time amicus brief in Oregon v. Trump (No. 26-1804). The case challenges the administration's use of IEEPA tariff authority, with the USTR and OUSTR named as respondents.
Basic Fun, Inc. and Burlap and Barrel, Inc. filed a motion at the Federal Circuit to extend their appellee brief deadline to September 1, 2026, in the ongoing appeal from the Court of International Trade challenging IEEPA-based tariffs. The case consolidates CIT Nos. 26-1472 and 26-1606 before Judge Barnett.
Keep affected entries, reliquidation status, and replacement measures together for one origin and HTS set. Review IEEPA refund scope.