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.
Plaintiff J. Benjamin Greenberg filed a civil complaint in D.D.C. against multiple defendants, alleging violations of the International Emergency Economic Powers Act in connection with conduct by Binance's founder. The filing suggests IEEPA-related claims tied to Binance's prior sanctions and financial regulatory controversies.
The United States has filed a complaint against Motor Tanker Phonix invoking IEEPA authority, consistent with Iran-related sanctions regulations (84 Fed. Reg. 48041, Sept. 9, 2019). The case also references the Iranian Terrorism Victims framework, indicating civil forfeiture or sanctions enforcement action.
Following the Supreme Court's February 20, 2026 invalidation of IEEPA-based tariffs, the Trump Administration shifted to Section 122 (expired July 24, 2026), Section 301, and Section 232 to maintain broad tariff coverage. This CRS fact sheet catalogs all active tariff actions as of September 30, 2026, including ongoing USMCA joint review negotiations.
Keep affected entries, reliquidation status, and replacement measures together for one origin and HTS set. Review IEEPA refund scope.