BREAKING NEWS UPDATE ON SUPREME COURT RULING Feb. 20th, 2026

Effective as of 4/6/2026

U.S. Customs and Border Protection (CBP) has issued guidance implementing new duties on certain steel, aluminum, and copper articles and derivative products imported into the United States.

Key Changes
• Additional duties ranging from 10% to 50%
• Applies to covered products from all countries
• Implemented under HTS Chapter 99 (9903.82.xx)

Scope & Application
• Applies to metal articles and derivative products
• Goods containing multiple metals are subject to one applicable duty rate only
• Goods with no steel, aluminum, or copper content are not subject to duties

Exemptions & Special Provisions
• Products with less than 15% metal content (by weight) are not subject to additional duties (excluding HTS Chapters 72-76)
• Certain motorcycle parts used in U.S. manufacturing qualify for 0% duty
• Existing civil aircraft and trade agreement provisions remain unchanged

Country-Specific Measures
• United Kingdom: Reduced duty rates (15%-25%) apply where 95% production thresholds are met.
• Russia: Steel and copper products subject to 10%-50% duties. Aluminum products remain subject to 200% duties under separate provisions.

Compliance Requirements
• Report applicable HTS 9903.82.xx classifications
• Declare:
– Steel: Country of melt and pour
– Aluminum: Country of smelt and cast
• Report metal weight (kg) when applying the 15% rule
• Additional reporting requirements for copper products forthcoming

Additional Considerations
• Certain provisions effective through January 1, 2028, with changes to follow
• Drawback remains available for qualifying claims
• Goods admitted into Foreign Trade Zones (FTZs) must be entered under privileged foreign status
• Chapter 98 provisions may apply, however additional duties are generally still enforced
• Antidumping, countervailing, and other applicable duties remain in effect

Impact
These changes introduce increased complexity in classification, sourcing, and duty exposure, requiring careful review to ensure compliance and cost control.

Update as of 3/10/2026

Potential CBP Refunds for IEEPA Duties: What Importers Should Do Now

Recent legal developments may lead to refunds for duties collected under the International Emergency Economic Powers Act (IEEPA). Importers should take several steps now to ensure they are prepared if refunds become available.

Court Order and CBP Response

Following a decision involving the U.S. Supreme Court, companies began filing lawsuits challenging certain tariffs imposed under IEEPA.

On March 4, the U.S. Court of International Trade issued a nationwide order directing U.S. Customs and Border Protection to refund IEEPA duties on all unliquidated entries and to reliquidate entries that have not yet become final.

CBP responded on March 6, explaining that processing more than 53 million individual refunds manually would not be possible. To manage the volume, the agency proposed building a new automated refund system within the Automated Commercial Environment (ACE).

CBP estimates the system could be operational within approximately 45 days.

Expected Next Steps

The court has temporarily paused the requirement for immediate refunds to give CBP time to develop the automated process.

If implemented, importers may need to submit a declaration in ACE listing eligible entries in order to receive a consolidated electronic refund. Current expectations suggest this process could open in late April or later, although no official timeline has been confirmed.

It is also important to note that the government is seeking to overturn the order.

Steps Importers Should Take Now

Even though the refund process has not been finalized, importers should prepare in advance.

1. Confirm Access to the ACE Portal

Your company should ensure that it has an active ACE Portal account, as this will likely be required to submit refund declarations. Click here for more information.

ACE provides importers with the ability to:

• Manage account information

• Access financial reports and entry data

• Customize Periodic Monthly Statements (PMS)

• Submit blanket declarations

• Respond to CBP or Partner Government Agency requests

2. Enroll in ACH Refund Processing

This is the most critical step. Click here for more information.

As of February 6, 2026, CBP no longer issues paper refund checks. All refunds must be processed electronically through ACH. Importers who are not enrolled in ACH refund processing may experience delays in receiving payments.

To enable ACH refunds, importers must log into the ACE Portal and add their bank account information under the ACH Refund Authorization section.

Companies without a U.S. bank account may need to designate a U.S. company as a notify party or submit CBP Form 4811.

Preparing for Potential Refunds

While the final process has not yet been announced, ensuring your ACE account is active and ACH refund information is configured will help prevent delays if CBP begins issuing refunds for IEEPA duties.

Businesses involved in importing should continue monitoring updates from CBP and the Court of International Trade as the situation develops.

Update as of 3/2/2026

U.S. Court of Appeals Sends IEEPA Tariff Refund Issue Back to Court of International Trade

On March 2, the U.S. Court of Appeals for the Federal Circuit (CAFC) approved the plaintiffs’ request — including V.O.S. Selections — for the immediate issuance of mandates. This action effectively returns the case to the Court of International Trade (CIT), where proceedings will now begin to determine and implement final relief. That relief is expected to address the refund of IEEPA tariffs owed to affected importers.

The NCBFAA Customs Committee, along with counsel from Sandler, Travis & Rosenberg, P.A., will continue monitoring developments at the CIT, particularly in connection with the Administration’s February 27 response to the Supreme Court’s February 20 ruling invalidating the use of IEEPA tariffs.

Update as of 2/27/2026

Tariff Update: What Happens Next

On February 20, 2026, the U.S. Supreme Court ruled that the International Emergency Economic Powers Act (IEEPA) does not authorize the imposition of tariffs. As a result of that ruling, U.S. Customs and Border Protection (CBP) stopped collecting IEEPA-related duties effective 12:00 a.m. ET on February 24.

While IEEPA tariffs are no longer being assessed, importers are still subject to duties under a newly implemented framework.

Section 122 Temporary Import Surcharge

Immediately following the Court’s decision, the Administration invoked Section 122 of the Trade Act of 1974. Under this authority, CBP has implemented an additional 10% ad valorem surcharge on imports effective February 24, 2026.

Key features of the surcharge:

• Applies to goods imported from all countries
• Temporary in nature (150 days, through July 24, 2026), unless extended
• Broadly applicable, with certain defined exclusions

Notable exclusions include:

• Products already covered by Section 232 duties
• Goods that qualify under USMCA
• Certain textile and apparel items under CAFTA-DR
• Specified pharmaceuticals, critical minerals, energy-related products, and civil aircraft
• Merchandise that was in transit before February 24 and entered prior to February 28

Unlike IEEPA duties, Section 122 duties are eligible for drawback. Existing Section 232 and Section 301 duties remain in place and continue to apply as before.

For Foreign Trade Zone (FTZ) entries, most merchandise must be admitted in privileged foreign status. This means the duty rate in effect at the time of admission will be the rate applied when the goods are later entered for consumption.

Refund Considerations for Previously Paid IEEPA Duties

Although the Supreme Court determined that IEEPA did not authorize the tariffs, the ruling did not address whether importers will receive refunds for duties already collected.

Current status:

• CBP has not released procedures for requesting refunds
• No automatic repayment process has been announced
• The U.S. Court of International Trade maintains jurisdiction over related legal actions

Importers that previously paid IEEPA duties and are assessing potential recovery should recognize that this remains a developing legal issue. Any recovery effort is expected to involve litigation and statutory interpretation rather than routine post-entry corrections.

As developments continue, it is important to remain informed and compliant. Because pursuing refunds may involve legal considerations beyond standard brokerage services, importers should consider consulting experienced trade counsel if they plan to explore recovery options.

At this time, there is no official guidance confirming whether refunds will be issued or how any repayment process would be handled. Updates will follow as additional clarification becomes available.

Update as of 2/20/2026

Trump Tariffs for Canada Paused 30 Days
According to an X message, Canadian President Justin Trudeau concluded a late afternoon call today with President Trump in which it was decided that the 25% tariffs set to take effect on U.S. imports of Canadian goods at 12:01 a.m. ET tonight will be postponed for 30 days.
https://www.ncbfaa.org/trump-tariffs-update

ST&R Trade Advisory: Anticipate Revised EO for Canada and Mexico Tariffs Announcing Delayed Potential Effective Date of March 1
While everyone feared we would have tariffs in place on Mexico, Canada and China effective Feb. 4, we have avoided the additional tariffs for Canada and Mexico until at least March 1. We do not expect a “deal to delay” will be reached between the U.S. and China before the midnight deadline tonight.
https://www.ncbfaa.org/trump-tariffs-update

CBP Guidance for ACE Processing De Minimis Shipments from China
Customs and Border Protection (CBP) has provided guidance to the trade in response to President Trump’s Feb. 1 Executive Order imposing additional 10% tariffs on U.S. imports from China which includes curtailment of de minimis-qualifying shipments from China, effective 12:01 a.m. ET, Feb. 4.
https://www.ncbfaa.org/trump-tariffs-update