Trade Remedies

IEEPA Tariffs

/aɪˈiːpə ˈtærɪfs/

IEEPA tariffs were additional duties imposed by the President in 2025 under the International Emergency Economic Powers Act (50 USC §1701 et seq.), including country-specific "reciprocal" tariffs and border-emergency tariffs, applied through Chapter 99 overlay codes. On February 20, 2026, the Supreme Court held in Learning Resources, Inc. v. Trump that IEEPA does not authorize the President to impose tariffs. CBP stopped collecting IEEPA duties on goods entered on or after 12:00 a.m. Eastern on February 24, 2026, and refunds IEEPA duties already paid through its CAPE process in ACE.

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In Detail

IEEPA authorizes the President to deal with an unusual and extraordinary threat, once a national emergency is declared under the National Emergencies Act, including by regulating importation. Beginning in 2025, that authority was invoked to impose tariffs without the procedures that govern Section 232 or Section 301 actions: no Commerce investigation, no USTR investigation, and no statutory review cycle. The resulting actions included a universal baseline tariff, country-specific reciprocal rates, and border-emergency tariffs on goods from particular countries, each implemented as Chapter 99 provisions stacked on MFN rates and any Section 301 or Section 232 duties.

Importers challenged the tariffs in the Court of International Trade and the U.S. District Court for the District of Columbia. In Learning Resources, Inc. v. Trump, decided February 20, 2026, the Supreme Court held 6-3 that IEEPA's authority to "regulate … importation" does not include the power to impose tariffs. The same day, the President issued the executive order "Ending Certain Tariff Actions," and CBP's CSMS # 67834313 announced that IEEPA duties would no longer be collected on goods entered, or withdrawn from warehouse, for consumption on or after 12:00 a.m. Eastern on February 24, 2026. IEEPA Chapter 99 numbers are no longer required to release cargo. Section 232, Section 301, and other duties were not affected.

Refunds of IEEPA duties already paid run through CBP's Consolidated Administration and Processing of Entries (CAPE) functionality in ACE. CAPE Phase 1 deployed on April 20, 2026 (CSMS # 68340863). The importer of record, or the broker that filed the entries, uploads a CAPE Declaration listing entry numbers; ACE removes the IEEPA Chapter 99 numbers, recalculates duties, and liquidates or reliquidates the entries, with refunds and interest paid by ACH. Phase 1 accepts unliquidated entries and entries liquidated within the preceding 80 days, a limit CBP aligns with the 90-day voluntary reliquidation period of 19 U.S.C. § 1501; effective June 29, 2026, CAPE also accepts entries flagged for reconciliation whose reconciliation has not yet been filed, and CBP lists other categories as not yet available. Filers may not request IEEPA refunds by post-summary correction. Eligibility details change by CSMS, so check CBP's IEEPA Duty Refunds page for current coverage.

Classification Significance

For entries on or after February 24, 2026, no IEEPA Chapter 99 provision applies. For earlier entries, the IEEPA duties were assessed on top of the HTS classification and country of origin, so a correct classification and origin determination still matters for confirming which IEEPA lines were reported, for computing the refund owed through CAPE, and for any other duties, such as Section 301 or Section 232, that remain in force on the same entries.

How Kanon Handles This

Kanon's Layer 2 evaluation reflects the corpus in force on the entry date. For current entries, IEEPA overlays are not applied. For historical classifications that pinned a corpus version in which IEEPA Chapter 99 provisions were in force, the Classification Support Package records which IEEPA provisions were evaluated, so importers can trace the duties at issue when reconciling refunds.

Frequently Asked Questions