The end of IEEPA tariffs: what importers must do now

Customs Compliance & Risk Management, Issue 37, February / March
Christopher Matt
Christopher Matt
Managing director, Head of the classification and export controls unit, MA-TAX Consulting GmbH, Germany
Published 01 Mar 2026
The end of IEEPA tariffs: what importers must do now
Image by Oleg Gapeenko from Vecteezy
Topic spotlight
taxes and tariffs
The US Supreme Court’s 20 February 2026 ruling limits presidential emergency powers, confirming that IEEPA cannot be used to impose tariffs. For companies, this creates potentially billions in refund claims and requires urgent attention to the new temporary Section 122 tariffs, which carry strict limits and a 150-day sunset. Meanwhile, broader trade enforcement under Sections 232, 301, and 338 remains in force, keeping compliance and strategic planning critical. The article also examines practical steps for protecting refund claims, navigating Section 122 exemptions, and assessing the impact on ongoing US import strategies.