The tariff landscape in 2026 looks very different from where it stood just a year ago. Some of the tariffs imposed during the Trump administration are still firmly in place. One major category has been struck down by the Supreme Court and is now refundable. And the legal and political battles over trade policy continue.
If you’re an importer trying to understand what you owe, what you don’t owe, and what you can get back, this is your comprehensive status update. We’ll cover every major tariff program, its current status, and what it means for your business.
The Big Picture: What Changed and What Didn’t
The Supreme Court’s IEEPA ruling on February 20, 2026, changed one significant piece of the tariff picture — but only one. The ruling struck down tariffs imposed under the International Emergency Economic Powers Act. It did not affect tariffs imposed under other legal authorities.
Here’s the summary:
| Tariff Program | Legal Authority | Current Status | Refundable? |
|---|---|---|---|
| IEEPA tariffs | International Emergency Economic Powers Act | Struck down | Yes |
| Section 301 (China) | Trade Act of 1974 | In effect | No |
| Section 232 (Steel) | Trade Expansion Act of 1962 | In effect | No |
| Section 232 (Aluminum) | Trade Expansion Act of 1962 | In effect | No |
| Normal MFN duties | Harmonized Tariff Schedule | In effect | No |
| AD/CVD orders | Various trade remedy statutes | In effect (case-specific) | No |
The critical takeaway: only IEEPA tariffs are refundable. If you’re importing goods subject to Section 301 or Section 232 tariffs, those tariffs remain valid and you’ll continue paying them. The complete guide to IEEPA tariff refunds explains the refund process for the IEEPA component specifically.
IEEPA Tariffs: Struck Down and Refundable
What They Were
In February 2025, the administration imposed tariffs using IEEPA — an emergency powers statute passed in 1977. These tariffs were applied primarily to Chinese imports, with rates ranging from 20% to 145% depending on the product and the executive order. Some tariffs were also applied to goods from other countries.
The legal theory was that trade deficits and supply chain dependencies constituted an “unusual and extraordinary threat” to national security, giving the President emergency powers to regulate imports under IEEPA.
Why They Were Struck Down
The Supreme Court ruled 6-3 that IEEPA doesn’t authorize tariffs. The majority opinion (authored by Justice Roberts) held that:
- IEEPA’s text authorizes the President to “investigate, regulate, or prohibit” certain “transactions.” Imposing tariffs — a form of taxation — goes beyond regulating transactions.
- IEEPA’s legislative history shows Congress intended the law for sanctions and asset freezes, not trade policy.
- The nondelegation principle requires clear Congressional authorization before the President can impose taxes. IEEPA doesn’t provide that authorization.
The three-justice dissent argued for broader executive power during declared emergencies but acknowledged that using IEEPA for tariffs was “novel.”
What’s Refundable
All IEEPA tariffs collected between February 4, 2025 (when the first IEEPA executive order took effect) and February 24, 2026 (when CBP stopped collecting IEEPA tariffs pursuant to the Court’s order) are refundable.
The refundable amount is the duty paid under HTS 9903.01 and 9903.02 codes — the specific tariff codes created by the IEEPA executive orders. Other duty components on the same entries (MFN, Section 301, Section 232) are not refundable.
Current Refund Status
As of April 2026:
- Post-Summary Corrections are being filed and processed for unliquidated entries
- CBP protests are being filed for liquidated entries within the 180-day window
- CIT litigation is available for entries outside the protest window
- Immediate capital is available through claim assignment for importers who want payment now
The four recovery paths have different timelines and requirements. Your customs broker or claims advisor can help determine which path applies to each of your entries.
Section 301 Tariffs: Still in Effect
What They Are
Section 301 of the Trade Act of 1974 authorizes the President to take action against countries engaged in “unjustifiable or unreasonable” trade practices. The Section 301 investigation into China, launched in 2018, concluded that China’s trade practices — including forced technology transfer, intellectual property theft, and industrial subsidies — warranted tariff action.
Current Rates
The Section 301 tariffs on Chinese imports are structured in four “lists”:
| List | Products | Current Rate | Approximate Trade Value |
|---|---|---|---|
| List 1 | Industrial machinery, electronics components | 25% | $34 billion |
| List 2 | Semiconductors, chemicals, plastics | 25% | $16 billion |
| List 3 | Furniture, auto parts, building materials | 25% | $200 billion |
| List 4A | Consumer goods, apparel, footwear | 7.5% | $120 billion |
Total coverage: Approximately $370 billion in Chinese imports, roughly covering three-quarters of all Chinese goods entering the U.S.
Legal Challenges
Several lawsuits have challenged the Section 301 tariffs, particularly Lists 3 and 4A (which expanded beyond the original scope of the investigation). The most notable case, HMTX Industries v. United States, challenged List 3 on procedural grounds. The CIT ruled against the government, but the Court of Appeals for the Federal Circuit reversed, upholding the tariffs.
As of 2026, the Section 301 tariffs on China appear legally secure. No pending legal challenge is likely to overturn them. These tariffs are assessed under different HTS 9903 codes than the IEEPA tariffs and are not part of any refund program.
What This Means for Importers
If you import from China, you’re still paying Section 301 tariffs. The IEEPA ruling removed one layer of tariffs, but the Section 301 layer remains. For products that were subject to both Section 301 and IEEPA tariffs, your total tariff rate dropped significantly when IEEPA was struck down, but it didn’t go to zero.
Example: A product subject to a 5% MFN rate, 25% Section 301 rate, and 20% IEEPA rate was paying 50% total. After the IEEPA ruling, it’s paying 30%. The 20% IEEPA component for the period it was in effect is refundable.
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Section 232 Tariffs: Still in Effect
What They Are
Section 232 of the Trade Expansion Act of 1962 authorizes the President to restrict imports that threaten national security. The Commerce Department conducts an investigation, and if it finds a national security threat, the President can impose tariffs or quotas.
Current Rates
| Product | Rate | Applied Since | Scope |
|---|---|---|---|
| Steel | 25% | March 2018 | Most countries (some exceptions/quotas) |
| Aluminum | 10% | March 2018 | Most countries (some exceptions/quotas) |
Unlike Section 301 (which targets China specifically), Section 232 tariffs apply globally — imports from most countries are covered. Some countries have negotiated exemptions or quota arrangements (e.g., South Korea has a quota for steel, above which the 25% tariff applies).
Legal Status
The Section 232 tariffs have been challenged in court but upheld. The Court of International Trade ruled in American Institute for International Steel v. United States that Section 232 is a valid delegation of Congressional authority. The Federal Circuit affirmed, and the Supreme Court declined to review the case.
As of 2026, the Section 232 tariffs are legally secure and show no signs of being modified or removed.
What This Means for Importers
If you import steel or aluminum products, you’re paying 25% and 10% respectively on top of normal MFN rates — regardless of country of origin (with limited exceptions). These tariffs are separate from both IEEPA and Section 301, assessed under their own HTS 9903 codes, and not refundable.
Other Trade Remedy Programs
Antidumping and Countervailing Duty Orders
Antidumping (AD) and countervailing duty (CVD) orders are product-specific and company-specific. Unlike the broad tariff programs above, AD/CVD orders target specific products from specific countries (and sometimes specific manufacturers) where unfair pricing or government subsidies have been found.
As of 2026, there are hundreds of active AD/CVD orders covering products ranging from steel pipe to solar cells to honey. These orders remain in effect, are enforced by CBP, and are not affected by the IEEPA ruling.
Retaliatory Tariffs by Other Countries
The trade war was a two-way street. China, the EU, Canada, Mexico, and other countries imposed retaliatory tariffs on U.S. exports. Some of those retaliatory tariffs have been modified or removed in response to negotiations; others remain in effect. If you export as well as import, the retaliatory tariff landscape affects your business on both sides.
How to Tell Which Tariffs Apply to Your Products
With multiple overlapping tariff programs, identifying which ones apply to your specific products requires looking at two things: the HTS classification and the country of origin.
Step 1: Find Your HTS Code
Your HTS code determines the MFN duty rate and whether your product falls under any Section 301 or Section 232 coverage. The USITC database at hts.usitc.gov provides the complete rate schedule. Your entry summaries (CBP Form 7501) show the HTS codes your broker used for each shipment.
Step 2: Check Country of Origin
- China origin: Potentially subject to MFN duty + Section 301 + (formerly) IEEPA
- Most other countries: Potentially subject to MFN duty + (formerly) IEEPA
- FTA partners (Canada, Mexico, etc.): Potentially duty-free under trade agreement, but may still be subject to Section 232 (for steel/aluminum)
- Steel/aluminum from anywhere: Subject to Section 232 in addition to any other applicable tariffs
Step 3: Identify the IEEPA Component
Look for HTS 9903.01 and 9903.02 codes on your entry summaries. These are the IEEPA codes. If they’re there, the associated duty amounts are refundable. If your entry summaries only show Section 301 codes (9903.80.xx) or Section 232 codes (9903.85.xx), those aren’t part of the IEEPA refund.
What Happens Next: The Political and Legal Outlook
Trade policy is always evolving. Here’s what to watch for in the remainder of 2026 and beyond.
Potential Section 301 Modifications
The Biden and subsequent administrations have conducted reviews of the Section 301 tariffs under the required four-year statutory review process. These reviews could result in rate modifications — increases on some products, decreases on others, or removal of coverage for certain product categories. But wholesale removal of Section 301 tariffs on China appears unlikely in the current political environment.
Section 232 Expansion or Reform
There’s ongoing debate about whether Section 232 should be expanded to cover other products or reformed to narrow presidential discretion. Legislation has been introduced in Congress on both sides. For now, the existing steel and aluminum tariffs appear stable.
Future Use of Emergency Powers
The IEEPA ruling specifically addressed tariffs, not all uses of IEEPA. The President can still use IEEPA for sanctions, asset freezes, and transaction blocks. But the Supreme Court drew a clear line: IEEPA can’t be used to tax imports. Any future attempt to use emergency powers for trade policy would face immediate legal challenge.
Congressional Trade Authority
Some members of Congress have introduced legislation to reclaim trade authority from the President — essentially reversing the delegation that’s been building since 1934. Whether any such legislation passes remains to be seen, but the IEEPA ruling has energized the debate.
Frequently Asked Questions
Are the Section 301 tariffs ever going to be removed?
There’s no indication that Section 301 tariffs on China will be removed in the near term. The statutory review process could lead to modifications (some product categories adjusted up or down), but wholesale removal would require a significant shift in U.S.-China trade relations that isn’t currently on the horizon.
Can I get a refund on Section 232 tariffs?
No. Section 232 tariffs have been upheld by the courts and are legally valid. There is no refund program for Section 232 duties. If you import steel or aluminum, those tariffs are a cost of doing business for the foreseeable future.
What if I paid both IEEPA and Section 301 tariffs on the same product?
You can recover the IEEPA component but not the Section 301 component. Your entry summaries will show separate duty lines for each tariff program, making it straightforward to isolate the IEEPA amount. Your customs broker can generate reports showing just the IEEPA duty amounts across all your entries.
Did the Biden administration change any of these tariffs?
The Biden administration maintained the Section 301 and Section 232 tariffs largely unchanged. A statutory four-year review of the Section 301 tariffs resulted in some rate adjustments (increases on EVs, semiconductors, and solar cells; modest decreases on a few other categories), but the overall program continued. The IEEPA tariffs were imposed later and have now been struck down regardless of which administration imposed them.
Will new tariffs replace the IEEPA tariffs?
It’s possible that Congress could pass legislation imposing tariffs on the same products that were covered by the IEEPA executive orders. However, Congressional tariff legislation requires bicameral passage and presidential signature (or a veto override), which is a much slower and more uncertain process than executive action. For now, the IEEPA tariff layer is gone with no replacement.
What You Should Do Right Now
If you imported goods into the United States at any point between February 4, 2025 and February 24, 2026, here’s your action plan:
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Identify which tariff programs affected your imports. Were you paying IEEPA tariffs, Section 301 tariffs, Section 232 tariffs, or some combination? The IEEPA refund eligibility guide helps you make this determination.
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Separate the IEEPA component. Only IEEPA duties are refundable. Use your entry summaries and HTS 9903 codes to isolate the IEEPA amounts from everything else.
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Determine the status of each entry. Are your entries unliquidated (PSC path), liquidated within 180 days (protest path), or liquidated beyond 180 days (CIT path)? The four recovery paths guide explains each option.
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File before deadlines close. The 180-day protest window is a hard deadline that varies by entry. Entries are liquidating continuously, which means new protest windows are opening and old ones are closing every day.
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Consider immediate capital. If you need the money now rather than waiting for government processing, claim assignment provides payment within weeks. The IEEPA tariff refund glossary explains how claim assignment works.
The tariff landscape is complex. Multiple programs overlap. The rules differ by authority, by country, and by product. But the IEEPA refund opportunity is clear, time-limited, and potentially worth six or seven figures for mid-size importers.
Don’t confuse the tariffs that remain in effect with the tariffs that were struck down. And don’t let the complexity of the broader trade landscape prevent you from recovering what you’re owed under IEEPA.
Request a free Impact Assessment to get a complete analysis of your tariff exposure across all programs — IEEPA, Section 301, Section 232, and MFN — with specific focus on the IEEPA refund amount and the best recovery path for each entry. The assessment is confidential, covered by mutual NDA, and delivered within 5-10 business days.
