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- U. S. tariffs: IEEPA refunds, what comes next, and how to prepare
With IEEPA refunds pending and broad Section 301 232 investigations underway, companies face long‑term tariff risk Learn key steps to assess exposure and prepare
- International Emergency Economic Powers Act (IEEPA) Frequently Asked . . .
Do IEEPA tariffs apply to goods that are entered with a proper claim for classification under a provision of Chapter 98 of the HTSUS? How should articles eligible for a Chapter 98 provision of the HTSUS be entered into ACE if the article would otherwise be subject to IEEPA tariffs?
- IEEPA Tariff Refunds: Current Status and Next Steps for Importers
When the Supreme Court struck down the IEEPA tariffs on February 20, the question for most importers was: how do we get our money back?
- Tariff Refund Mechanism Takes Shape After Supreme Court’s IEEPA Ruling
Following the Supreme Court’s decision that IEEPA does not authorize tariffs, the U S Court of International Trade has ordered CBP to refund approximately $165 billion in unlawfully collected IEEPA duties, and CBP is building a new automated refund system called CAPE Skadden attorneys examine what companies need to know about the refund process, including the threat of potential delays
- IEEPA vs. Section 122 vs. Section 232 vs. Section 301 tariffs explained
Learn the key differences between IEEPA, Section 122, Section 232, and Section 301 tariffs, and how U S importers can manage changing trade compliance rules
- Key Takeaways: Navigating Refunds and Transfer Pricing After . . .
The US Supreme Court’s February 20, 2026 ruling that the International Emergency Economic Powers Act (IEEPA) does not authorize the president to impose tariffs has upended a principal source of recent US tariff policy and left importers, tax teams, and supply chain managers wondering what comes next The legal holding invalidated tariffs that were imposed under IEEPA authority, but it did
- Supreme Court Strikes Down IEEPA Tariffs—Key Takeaways and Implications . . .
While some counterparties may be tempted to reopen negotiations now that the IEEPA tariffs have been struck down, the potential for tariffs to be re-imposed under new authorities should be carefully assessed
- From IEEPA to Section 122: What Changed on 20 February 2026
On 20 February 2026, the Supreme Court struck down President Trump's tariffs imposed under IEEPA Within hours, the White House reimposed tariffs under Section 122 of the Trade Act of 1974
- Potential Refunds of Tariffs Imposed Under the International Emergency . . .
This In Focus analyzes potential paths and obstacles for importers to obtain refunds of the IEEPA tariffs, as well as options for Congress, in the event that the Supreme Court holds that some or all of these tariffs are unlawful
- State of Play for IEEPA and Section 122 Tariffs
The IEEPA tariffs have all been ordered to cease This includes the IEEPA Trafficking (also known as “IEEPA Fentanyl” tariffs) Tariffs on Canada, Mexico, and China; the IEEPA Reciprocal Tariffs; and the additional escalating (or “secondary”) tariffs on Brazil, India, Cuba, and Iran
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