IEEPA Supreme Court Decision

Supreme Court Decision Invalidates Certain Emergency‑Based Tariffs

Dear Valued Clients,

We are writing to keep you informed on today’s significant U.S. Supreme Court ruling affecting certain tariff programs. Our focus is on helping you navigate this development smoothly, ensuring your shipments continue to move efficiently while minimizing any potential duty-related disruptions during this transitional period.

What’s Affected

  • IEEPA-based tariffs only, including the broad IEEPA “Reciprocal” global tariffs

  • IEEPA Drug Trafficking (Fentanyl-Related) tariffs on goods from Canada, Mexico, and the People’s Republic of China (PRC)

What Stays in Place

  • All tariffs issued under other trade laws (e.g., Section 232, Section 301, and Section 201) remain fully in effect

  • Until U.S. Customs and Border Protection (CBP) issues official instructions, IEEPA-based duties remain payable at the time of entry

  • The ruling does not automatically disable these tariffs within ACE, and CBP has not issued a “stop collect” mandate

  • Importers should continue to pay all duties required by ACE at the time of filing (no change in filing practice at this time). Refunds Are Not Guaranteed

What Happens Next

  • We anticipate CBP guidance via CSMS and/or Federal Register notice addressing treatment of past entries and potential refund or correction procedures

  • Our team is monitoring developments closely and will provide prompt updates as soon as operational instructions are issued

 

Although the ruling invalidates the IEEPA-based duties, CBP has not issued refund guidance. Public reporting indicates that while significant IEEPA-based collections exist, refundability will depend on the government’s formal process and instructions. Importers should not assume that refunds will be automatic.

Temporary Operational Guidance – Effective Immediately

To help maintain smooth cargo flow and address shared uncertainties during this brief transitional period, we are implementing the following temporary measures:

  • Confirmation from the Importer of Record (as listed on CBP Form 7501) acknowledging the duty amount presented

  • Acceptance of responsibility for payment of duties as declared

  • Receipt of duty payment (or agreed arrangement) in line with standard procedures prior to entry transmission

  • We appreciate your partnership in these steps, which allow us to continue processing and releasing your shipments efficiently.

White House Response to Supreme Court Decision

In a press briefing this afternoon, President Trump addressed the Supreme Court's ruling and announced the following:

"Effective immediately, all National Security Tariffs (Section 232) and existing Section 301 tariffs remain in place and in full force and effect. Today, I will sign an order to impose a 10% global tariff under Section 122, over and above our normal tariffs already being charged."

As of this update (February 20, 2026), there has been no official confirmation, implementing guidance, or instructions from U.S. Customs and Border Protection (CBP) regarding this announcement or any new Section 122 tariffs. No changes have been reflected in ACE systems.

 

We are actively monitoring developments and will provide further updates as soon as official information is released. In the meantime, continue following current entry practices and paying duties as assessed by ACE.

For assistance or questions, please contact your Janel Group representative. We are here to support you through these changes.