IEEPA tariffs: struck down by the Supreme Court and ended February 24, 2026
From February 2025 the President used the International Emergency Economic Powers Act (IEEPA) for several tariff programs: fentanyl duties on China and Hong Kong, border duties on Canada and Mexico, reciprocal duties on most countries, and duties on Brazil and India. The Court of International Trade and then the Federal Circuit held that IEEPA does not authorize tariffs, and the Supreme Court agreed on February 20, 2026 in Learning Resources, Inc. v. Trump. CBP stopped collecting every IEEPA duty for goods entered from February 24, 2026 and refunds duties already paid through CAPE. The programs, the court timeline and China’s rate history are below.
Ended: IEEPA duties are not collected on goods entered from February 24, 2026, and duties already paid are refunded through CBP CAPE. Estimate the IEEPA refund on a China- or Hong Kong-origin entry →
- Status
- Ended 2026-02-24
- Headings
- 16
- Refunds
- CBP CAPE
- Scope
- China
§ IEEPA PROGRAMS THAT ENDED
Every duty below was imposed under IEEPA and stopped for goods entered from February 24, 2026. Rates are the last text in the HTS; the refund goes to the importer of record through CBP CAPE.
| Program | Origin | HTS headings | Rate in the last HTS text |
|---|---|---|---|
| Fentanyl duty | China, Hong Kong | 9903.01.20, 9903.01.24 | 10% (20% from March 4 to November 9, 2025) |
| Border duty | Mexico | 9903.01.01–9903.01.05 | 25%; potash 10% |
| Border duty | Canada | 9903.01.10–9903.01.16 | 35%; energy and potash 10% |
| Reciprocal duty | Most countries | 9903.01.25–9903.01.76, 9903.02 | 10% baseline and country rates; China up to 125% in April–May 2025 |
| Brazil duty | Brazil | 9903.01.77–9903.01.90 | 40% |
| Russian-oil duty | India | 9903.01.84–9903.01.89 | 25% |
§ CHINA AND HONG KONG RATE HISTORY
| Program | Heading | Rate | Entries | Source |
|---|---|---|---|---|
| Fentanyl duty | 9903.01.20 | +10% | 2025-02-04 → 2025-03-03 | Federal Register 2025-02293 |
| Fentanyl duty | 9903.01.24 | +20% | 2025-03-04 → 2025-11-09 | CBP CSMS 64299816 |
| Fentanyl duty | 9903.01.24 | +10% | 2025-11-10 → 2026-02-23 | CBP CSMS 66749380 |
| Reciprocal duty | 9903.01.25 | +10% | 2025-04-05 → 2025-04-08 | CBP IEEPA FAQ |
| Reciprocal duty | 9903.01.63 | +84% | 2025-04-09 → 2025-04-09 | CBP IEEPA FAQ |
| Reciprocal duty | 9903.01.63 | +125% | 2025-04-10 → 2025-05-13 | CBP IEEPA FAQ |
| Reciprocal duty | 9903.01.25 | +10% | 2025-05-14 → 2026-02-23 | CBP IEEPA FAQ |
§ TIMELINE
- The Court of International Trade directs CBP to reliquidate finally liquidated IEEPA entries for importers with pending cases; the Government appeals. Source
- The Federal Circuit stays the Section 122 injunctions while the Government’s appeal is heard. Source
- The Court of International Trade holds the Section 122 surcharge unlawful, with an injunction limited to the named plaintiffs. Source
- CBP stops collecting all IEEPA duties, including the fentanyl and reciprocal duties; duties already paid are refunded through CAPE. Source
- Supreme Court, Learning Resources, Inc. v. Trump (6–3): IEEPA does not authorize the President to impose tariffs. Source
- The fentanyl duty on China and Hong Kong falls back to 10%. Source
- The Supreme Court hears argument in the IEEPA tariff cases. Source
- The Federal Circuit, sitting en banc, holds that IEEPA does not authorize the tariffs; its mandate is held back while the Supreme Court reviews the case. Source
- China’s reciprocal rate reaches 125% (9903.01.63); it returns to 10% from May 14, 2025. Source
- IEEPA reciprocal duty of 10% starts for most countries (9903.01.25). Source
- The fentanyl duty on China and Hong Kong rises to 20% (9903.01.24). Source
- IEEPA fentanyl duty of 10% starts on China- and Hong Kong-origin goods (9903.01.20). Source
Facts checked 2026-09-30
§ I · HTS HEADINGS (HISTORICAL)
| §99 code | Description | Rate (last HTS text) | Effective | Fed Reg |
|---|---|---|---|---|
| 9903.01.20 | Except for products described in headings 9903.01.21, 9903.01.22, or 9903.01.23 articles the product of China and Hong Kong, as provided for in U.S. note 2(s) to this subchapter | +10% | — | — |
| 9903.01.21 | Articles the product of China and Hong Kong that are donations, by persons subject to the jurisdiction of the United States, of articles, such as food, clothing, and medicine, intended to be used to relieve human suffe… | +0.0% | — | — |
| 9903.01.22 | Articles the product of China and Hong Kong that are informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, C… | +0.0% | — | — |
| 9903.01.23 | Except for products described in headings 9903.01.21 and 9903.01.22, and other than products for personal use included in accompanied baggage of persons arriving in the United States, articles the product of China and … | +0.0% | 2025-02-01 | — |
| 9903.01.24 | Except for products described in headings 9903.01.21, 9903.01.22, 9903.01.23, articles the product of China and Hong Kong, as provided for in U.S. note 2(u) to this subchapter | +10% | — | — |
| 9903.01.25 | Articles the product of any country, except for products described in headings 9903.01.26–9903.01.33, 9903.02.02–9903.02.91, 9903.96.01, and 9903.96.02, and except as provided for in headings 9903.01.34 and 9903.02.01,… | +10% | — | — |
| 9903.01.26 | Articles the product of Canada, as provided for in subdivision (v)(iv) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.01.27 | Articles the product of Mexico, as provided for in subdivision (v)(v) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.01.28 | Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern daylight time o… | +0.0% | 2025-04-05 | — |
| 9903.01.29 | Articles the product of any country identified in general note 3(b) | +0.0% | — | — |
| 9903.01.30 | Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing, and medicine, intended to be used to relieve human suffering, as provided for in subdivision (v)(ii) of … | +0.0% | — | — |
| 9903.01.31 | Articles that are informational materials, including but not limited to, publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks, and news wire feeds | +0.0% | — | — |
| 9903.01.32 | Articles the product of any country, classified in the subheadings enumerated in subdivision (v)(iii)(a) of U.S. note 2 to this subchapter | +0.0% | — | — |
| 9903.01.33 | Articles of iron or steel; derivative articles of iron or steel; articles of aluminum; derivative articles of aluminum; wood products; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, min… | +0.0% | — | — |
| 9903.01.34 | The U.S. content of articles the product of any country, in which the U.S. content of the article provides at least 20 percent of the Customs value of the imported article, as provided for in subdivision (v)(xvii) of U… | +0.0% | — | — |
| 9903.01.63 | Except for goods loaded onto a vessel at the port of loading and in transit on the final mode of transit before 12:01 a.m. eastern daylight time on April 10, 2025, except for products described in headings 9903.01.28–9… | +34% | 2025-04-10 | 90 Fed. Reg. 50729 |
§ II · AFFECTED HTS
These duties applied by country of origin to nearly all goods rather than through links on specific HTS lines, so no HTS rows are listed.
No affected HTS rows in the current snapshot.
§ III · LEGAL BASIS
Primary sources: Learning Resources, Inc. v. Trump, No. 24-1287 (Feb. 20, 2026) · CBP CSMS 67834313 (ending collection of IEEPA duties) · CBP IEEPA Duty Refunds
§ IV · FAQ
What did the Supreme Court decide about IEEPA tariffs?
In Learning Resources, Inc. v. Trump, decided 6–3 on February 20, 2026, the Court held that IEEPA does not authorize the President to impose tariffs. The same day Executive Order 14389 ended the IEEPA duties, and CBP stopped collecting them for goods entered from February 24, 2026. The ruling did not end the de minimis suspension, which continues under Executive Order 14388 and CBP regulations.
Are IEEPA tariffs on China still collected?
No. Collection ended for goods entered, or withdrawn from warehouse for consumption, from 12:00 a.m. ET on February 24, 2026 (CSMS 67834313). Section 301 and Section 232 duties rest on other statutes and still apply where they cover the goods.
Who can claim an IEEPA refund on China-origin goods?
Only the importer of record on the entry, or the licensed customs broker that filed it, can submit a CAPE Declaration in the ACE Portal. CBP pays the refund to that importer, or to a notify party it designated on CBP Form 4811, by ACH to a U.S. bank account on file for refunds.
Which entries does CAPE accept?
Unliquidated entries and entries liquidated within the preceding 80 days, including entries whose liquidation is suspended or extended. Entries on a drawback claim, under an open protest or already finally liquidated are not accepted, and a post-summary correction cannot be used instead.
What about finally liquidated entries?
CAPE does not take them. On July 17, 2026 the Court of International Trade directed CBP to reliquidate such entries for importers with pending IEEPA cases before the court; the Government has appealed. Importers without a case should talk to a trade attorney.
I shipped DDP from China. Who gets the money?
The importer of record named on the entry. Under DDP that may be a freight forwarder, a customs broker or your own non-resident importer entity; ask for the entry number and check who filed as importer. CBP charges no fee to process refunds, so a fee request in its name is a scam.