IEEPA Tariffs
IEEPA tariffs are additional US import duties imposed by executive order in 2025 under the International Emergency Economic Powers Act and applied by country of origin.
Why it matters for ecommerce brands
On February 20, 2026, the Supreme Court held in Learning Resources v. Trump that IEEPA does not authorize tariffs. Importers who paid these duties may be owed refunds through CBP processes set after follow-on litigation, so keep entry records and work with your customs broker. Other tariff authorities, such as Section 301, are unaffected.
Common questions
- Are IEEPA tariffs still in effect?
- No. The Supreme Court ruled on February 20, 2026 that IEEPA does not authorize tariffs. Refund procedures for duties already paid have been set through the Court of International Trade and CBP, so check current CBP guidance or ask your customs broker.
Cite this entry
"IEEPA Tariffs." Fulfillment Lexicon, last reviewed October 16, 2026. https://fulfillment.wiki/glossary/ieepa-tariffs/