The Trump administration has refunded about $100bn in tariffs collected from US importers before the Supreme Court struck down much of President Donald Trump’s emergency tariff program in a 6-3 ruling on February 20, 2026. Customs and Border Protection disclosed the progress in a filing to the US Court of International Trade on Tuesday, August 4.
The refunds apply to duties imposed under the 1977 International Emergency Economic Powers Act, or IEEPA. They do not automatically cancel every tariff imposed by the administration: duties on products such as steel, automobiles and copper that were issued under separate trade laws remain in place.
At a glance:
- CBP said the administration collected about $166bn in IEEPA tariff revenue before the Supreme Court ruling.
- More than three-quarters of $128.68bn identified as potential and certified refunds had been returned or was being regularly disbursed, according to the court filing.
- The refunds are directed primarily to importers that paid the duties, rather than directly to consumers who may have faced higher prices.
- A new set of tariffs, ranging from 10% to 12.5% on imports from dozens of countries, is being challenged by 25 US states.
| Invalidated IEEPA tariffs | Separate tariffs still in force or under challenge | |
|---|---|---|
| Legal basis | 1977 International Emergency Economic Powers Act | Trade laws including the 1962 Trade Expansion Act and Section 301 of the 1974 Trade Act |
| Status | Supreme Court ruled the president exceeded his authority to impose them | Some duties remain in place; newer Section 301 tariffs face litigation |
| Refund position | Importers are being processed for refunds | No comparable blanket refund follows from the February ruling |
What the customs filing shows
CBP executive Brandon Lord told the trade court that its financial accounting system was receiving Treasury updates showing that certified refunds were being regularly disbursed. The filing identified $128.68bn in potential and certified refunds, with more than three-quarters returned, according to the administration’s account.
Related coverage: Reasons Behind Venezuela’s Decision to Exit the International Criminal Court.
The figures cover tariffs collected from US importers before the Supreme Court rejected Trump’s use of IEEPA to impose fentanyl-related duties on Canada, Mexico and China and broad reciprocal tariffs on more than 90 countries. The government had collected about $166bn under that program.
Why importers, not shoppers, are central to the process
Tariffs are paid to the government by importers of record, so the refund process is being administered through CBP and Treasury for the businesses tied to the import entries. A payment to an importer does not necessarily flow automatically to customers who may have absorbed higher prices when companies passed on tariff costs.
The Court of International Trade ordered refunds after the Supreme Court ruling, and CBP has built the Consolidated Administration and Processing Entries system to handle refund declarations for eligible entries. The court has separately published CBP guidance on the system’s functionality.
More context: Venezuela to Leave International Criminal Court Over Alleged Geographical Bias.
New tariffs create a second legal fight
Trump has continued to pursue tariffs under other authorities. The administration recently imposed duties of 10% to 12.5% on imports from dozens of countries, arguing that those governments had not done enough to stop goods made with forced labour from entering the US.
On August 3, 2026, 25 states sued over those measures, arguing they were a way to recreate tariffs rejected by the Supreme Court. The administration says it is using lawful authority under Section 301 of the Trade Act of 1974, a legal theory now being tested separately from the IEEPA case.
Questions readers ask
Who receives the tariff refunds?
The refund process is aimed at importers of record that paid the invalidated IEEPA duties. Consumers are not automatically issued direct payments under the process described in the court filing.
Were all of Trump’s tariffs struck down?
No. The Supreme Court ruling addressed tariffs imposed under IEEPA. Duties imposed under other laws, including measures covering steel, automobiles and copper, were not nullified by that decision.
Are new Trump tariffs still being challenged?
Yes. Twenty-five states filed a lawsuit on August 3, 2026, challenging newer tariffs imposed under Section 301 of the 1974 Trade Act.
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