{"id":7933,"date":"2026-04-20T10:03:52","date_gmt":"2026-04-20T08:03:52","guid":{"rendered":"https:\/\/nicola-bernard.de\/?p=7933"},"modified":"2026-04-20T10:03:52","modified_gmt":"2026-04-20T08:03:52","slug":"supreme-court-overturns-ieepa-tariffs-in-the-us","status":"publish","type":"post","link":"https:\/\/nicola-bernard.de\/en\/supreme-court-overturns-ieepa-tariffs-in-the-us\/","title":{"rendered":"Supreme Court overturns IEEPA tariffs in the US"},"content":{"rendered":"<p>The <strong>US Supreme Court<\/strong> has ruled that the <strong>International Emergency Economic Powers Act<\/strong> (IEEPA) does not provide a sufficient legal basis for the <strong>US President to<\/strong> <strong>impose tariffs unilaterally<\/strong>. As a result, the <strong>additional<\/strong> <strong>IEEPA tariffs<\/strong> imposed in recent months on this basis are being lifted, and tariffs already paid may be refunded. At the same time, however, new tariffs have been introduced under <strong>Section 122 of the Trade Act<\/strong>.<\/p>\n<p><strong>Lifting of IEEPA duties and remaining measures<\/strong><\/p>\n<p><strong>Executive Order 14389<\/strong> abolished IEEPA duties on imports from several countries, including Canada, Mexico, China, Brazil and India. These additional duties no longer apply to goods declared for free circulation on or after <strong>24 February 2026<\/strong>.<\/p>\n<p>Despite this repeal, certain trade measures remain in place:<\/p>\n<ul>\n<li>Suspension of the <strong>de minimis rule <\/strong><\/li>\n<li>Temporary duties under <strong>Section 122<\/strong><\/li>\n<li>Existing measures under <strong>Section 232<\/strong> and <strong>Section 301<\/strong><\/li>\n<\/ul>\n<p><strong>Impact on international trade agreements<\/strong><\/p>\n<p>Existing bilateral agreements, such as those with the EU, are also affected: tariffs based on the IEEPA are no longer applied. Instead, an additional tariff rate of <strong>10 per cent<\/strong> currently applies under <strong>Section 122 of the Trade Act of 1974<\/strong>. Tariffs under <strong>Section 232<\/strong>, however, remain unchanged; these apply, for example, to steel, aluminium and motor vehicles.<\/p>\n<p><strong>Refund of IEEPA duties already paid<\/strong><\/p>\n<p>To implement the refunds in practice, the <strong>United States Court of International Trade<\/strong> (CIT) has ordered the customs authority CBP to:<\/p>\n<ul>\n<li>Process imports that<strong> have not yet been cleared <\/strong>without applying IEEPA duties<\/li>\n<li>Recalculate cases that<strong> have not yet been finalised <\/strong>(re-assessment)<\/li>\n<li><strong>Imports that have already been finalised <\/strong>must be reprocessed retroactively without IEEPA duties<\/li>\n<\/ul>\n<p>There is no final decision by the Supreme Court on the refund itself; implementation is therefore taking place via court orders from the CIT.<\/p>\n<p><strong>New CAPE Refund System<\/strong><\/p>\n<p>The <strong>CBP<\/strong> is introducing the <strong>CAPE<\/strong> (Consolidated Administration and Processing of Entries) system to process refunds, which will be rolled out in phases <strong>from 20 April 2026<\/strong>. In this initial phase, the following will be processed:<\/p>\n<ul>\n<li>uncleared imports, as well as<\/li>\n<li>selected imports that have already been cleared (up to 80 days retroactively).<\/li>\n<\/ul>\n<p>The refund process comprises four steps:<\/p>\n<ol>\n<li>Submission of a claim via a <strong>Claim Portal<\/strong> in the <strong>ACE system<\/strong><\/li>\n<li>Automatic removal of IEEPA duties and recalculation<\/li>\n<li>Verification and (re)assessment of duties<\/li>\n<li>Electronic payment of the refund<\/li>\n<\/ol>\n<p><strong>Important: <\/strong>there is <strong>no automatic refund<\/strong>. Importers (or exporters who have delivered to the US under Incoterm\u00ae DDP) or their authorised customs agents must actively submit a claim. Requirements include an <strong>ACE account<\/strong> and bank details on file for electronic payment.<\/p>\n<p><strong>Other refund methods<\/strong><\/p>\n<p>In addition to <strong>CAPE<\/strong>, there are further refund options:<\/p>\n<ul>\n<li><strong> Post Summary Correction <\/strong>(PSC) for imports not yet cleared (up to 15 days prior to clearance)<\/li>\n<li><strong> Appeal procedure <\/strong>for imports already cleared (within 180 days of clearance)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Source: <a href=\"https:\/\/www.gtai.de\/de\/trade\/usa\/zoll\/supreme-court-urteil-ieepa-sec-122-zoelle-1979616\" target=\"_blank\" rel=\"noopener\">GTAI<\/a> (in German)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The US Supreme Court has ruled that the International Emergency [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":7931,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-7933","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-allgemein-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Supreme Court overturns IEEPA tariffs in the US - Nicola Bernard<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nicola-bernard.de\/en\/supreme-court-overturns-ieepa-tariffs-in-the-us\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Supreme Court overturns IEEPA tariffs in the US - Nicola Bernard\" \/>\n<meta property=\"og:description\" content=\"The US Supreme Court has ruled that the International Emergency [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nicola-bernard.de\/en\/supreme-court-overturns-ieepa-tariffs-in-the-us\/\" \/>\n<meta property=\"og:site_name\" content=\"Nicola Bernard\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-20T08:03:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2026\/04\/Cover_fuer_Website-60-1024x576.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"576\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"nicola.bernard\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"nicola.bernard\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/nicola-bernard.de\/en\/supreme-court-overturns-ieepa-tariffs-in-the-us\/\",\"url\":\"https:\/\/nicola-bernard.de\/en\/supreme-court-overturns-ieepa-tariffs-in-the-us\/\",\"name\":\"Supreme Court overturns IEEPA tariffs in the US - Nicola Bernard\",\"isPartOf\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/supreme-court-overturns-ieepa-tariffs-in-the-us\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/supreme-court-overturns-ieepa-tariffs-in-the-us\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2026\/04\/Cover_fuer_Website-60.png\",\"datePublished\":\"2026-04-20T08:03:52+00:00\",\"author\":{\"@id\":\"https:\/\/nicola-bernard.de\/en\/#\/schema\/person\/7a09693188c7e9880d798b5b412350a4\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/nicola-bernard.de\/en\/supreme-court-overturns-ieepa-tariffs-in-the-us\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/nicola-bernard.de\/en\/supreme-court-overturns-ieepa-tariffs-in-the-us\/#primaryimage\",\"url\":\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2026\/04\/Cover_fuer_Website-60.png\",\"contentUrl\":\"https:\/\/nicola-bernard.de\/wp-content\/uploads\/2026\/04\/Cover_fuer_Website-60.png\",\"width\":1920,\"height\":1080},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/nicola-bernard.de\/en\/#website\",\"url\":\"https:\/\/nicola-bernard.de\/en\/\",\"name\":\"Nicola Bernard\",\"description\":\"Serviceb\u00fcro f. 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