IEEPA refund developments, logged as they happen.
Every CBP CSMS release, every executive order touching IEEPA duties, every relevant court decision — summarized here with links to the authoritative sources. No commentary. Just what changed and where to verify it.
- CBP
CBP issues CSMS UPDATE (#68340863) with CAPE Phase 1 implementation details
CBP released a follow-up CSMS message on April 17 clarifying CAPE Declaration mechanics: per-file 9,999-entry cap, CSV format requirements, and the 60–90 day payment target following acceptance. This builds on the April 10 introduction bulletin (#68315804).
- CBP
CBP publishes IEEPA refund FAQ
CBP's trade-remedies group posted a public FAQ covering who can file, what counts as an IEEPA entry, how interest is computed, and what happens when an entry stacks with Section 232/301. Hogan Lovells and BDO published companion analyses the same week.
- CBP
CBP confirms CAPE Phase 1 launch for April 20 with Trade Information Notice
CBP published a formal Trade Information Notice fixing the CAPE Phase 1 go-live for 8:00 AM ET on April 20, 2026. Phase 1 covers unliquidated entries plus entries within the 80-day post-liquidation window. Confirmed by Covington, Thompson Hine, Forvis Mazars, and Cherry Bekaert alerts.
- CBP
CBP introduces CAPE via CSMS #68315804 — first confirmed deployment date
The original CSMS introduction bulletin set April 20 as the Phase 1 deployment target and described the ACE Portal submission flow: CSV upload of entry numbers, IOR + filer-code attestation, and ACH-based refund disbursement.
- Executive
CBP stops collecting IEEPA duties at midnight ET
Following the executive order terminating the invalidated tariffs, CBP's Feb 22 CSMS confirmed that IEEPA duties will not be collected for goods entered for consumption on or after 12:00 AM ET on February 24, 2026. The Section 122 replacement regime — a 10% global tariff for up to 150 days — began the same day.
- SCOTUS
SCOTUS decides Learning Resources v. Trump 6-3: IEEPA does not authorize tariffs
Chief Justice Roberts, joined by Justices Sotomayor, Kagan, Gorsuch, Barrett, and Jackson, held that IEEPA's 'regulate importation' language does not include the power to impose tariffs. The Court vacated and remanded. Justices Thomas, Kavanaugh, and Alito dissented. The ruling affirmed the Federal Circuit's August 2025 decision. Congressional Research Service, Brookings, and Penn Wharton published same-day and next-day analyses.
Sources- Supreme Court opinion (24-1287) — Learning Resources v. Trump
- SCOTUSblog — Supreme Court strikes down tariffs
- Congress.gov CRS — Supreme Court Rules Against Tariffs Imposed Under IEEPA (LSB11398)
- Brookings — Experts on the Supreme Court's tariff decision
- Penn Wharton Budget Model — IEEPA revenue and potential refunds
- K&L Gates — Summary: Supreme Court Decision on IEEPA Tariffs
- Sidley Austin — US Supreme Court Issues IEEPA Tariff Decision; New Tariff Regime
- Ropes & Gray — SCOTUS Strikes Down IEEPA Tariffs: Implications for Importers
- WilmerHale — Supreme Court Strikes Down IEEPA Tariffs: What Now?
- Holland & Knight — SCOTUS Strikes Down IEEPA Tariffs: What Importers Need to Know
Primary sources are the Supreme Court, CBP (CSMS and Trade Information Notices), the White House, the Federal Register, and the Congressional Research Service. Secondary sources are international trade-law practice groups at top-tier firms (K&L Gates, Sidley Austin, Ropes & Gray, WilmerHale, Covington, Norton Rose Fulbright, Thompson Hine, Hogan Lovells, White & Case, Holland & Knight, Troutman Pepper) and major accounting advisories (BDO, Forvis Mazars, Cherry Bekaert). No links are paid. Inclusion is not endorsement — it is where we verify claims.