Trump’s tariffs after the Supreme Court: refunds, the 10% that replaced them, and the parcels that still pay.
The Supreme Court struck down the IEEPA tariffs in February. Refunds are being ordered, a temporary 10% global tariff followed, and the end of duty-free small parcels has survived in court. What a store selling into the US should book where.
Photo: Official White House portrait by Daniel Torok, public domain, via Wikimedia Commons
On 20 February 2026 the US Supreme Court ruled 6–3, in Learning Resources v. Trump, that the International Emergency Economic Powers Act does not authorise tariffs. The duties collected under it were left without a legal basis. The Court did not say whether they must be paid back.
The Court of International Trade did: on 4 March Judge Richard Eaton ordered Customs and Border Protection to refund IEEPA duties. How far that order reaches is still argued between the parties, and the administration has said refunds will be litigated, so an importer should follow CBP’s own refund guidance rather than assume.
What replaced them
The administration answered with a temporary 10% global tariff under Section 122 of the Trade Act of 1974, itself challenged in court. Which duty applies to a given shipment today is a question for a customs broker, not a blog: for a store importing goods, the duty on each unit changed, it did not disappear.
Small parcels still pay
The duty-free entry for parcels under $800 — de minimis — ended for every country after 29 August 2025. On 13 August 2026 the Court of International Trade ruled that the president could end it. A store shipping orders straight to US customers keeps paying duty on each parcel.
Where it belongs in the books
- Duty on goods you import is part of their cost — it raises the cost of every unit sold, not your overheads.
- Duty on parcels shipped to a customer is a cost of that order.
- A refund of past IEEPA duty is a one-off gain for the period it arrives in. Booked as revenue, it would make a month look like the business improved when it did not.
This is a summary for planning, not legal or tax advice. Rules and court orders on tariffs move; check CBP and your customs broker before acting.
Sources
- Holland & Knight — Supreme Court strikes down IEEPA tariffs (February 2026)
- Archer — Supreme Court invalidates IEEPA tariffs; CIT issues refund order
- SCOTUSblog — the remaining questions after the Supreme Court’s tariffs ruling (March 2026)
- CTV News — US court rules Trump can end tariff exemption for small parcels (13 August 2026)
- CBS News — de minimis exemption ends for low-value imports
