On 20 February 2026 the US Supreme Court ruled in Learning Resources v. Trump that the International Emergency Economic Powers Act does not authorise tariffs. Duties collected under IEEPA — including the country-specific rates applied to Vietnamese goods in 2025 — became subject to refund.
How refunds have worked so far
- The Court of International Trade ordered CBP to liquidate or reliquidate affected entries without IEEPA duties, later extending this to finally liquidated entries (the government has appealed parts of that order).
- CBP opened a dedicated refund portal (CAPE) in April 2026 and pays refunds by ACH. Supply Chain Dive reported about USD 100 billion paid by 31 July 2026.
- Post-summary corrections in ACE are filed by customs brokers.
Who gets the money?
Refunds go to the importer of record — the party that paid CBP.
| Term | Refund goes to | Commercial question |
|---|---|---|
| DDU / DAP / FOB | US buyer (IOR) | Usually no adjustment with the seller |
| DDP with seller as IOR | Seller | Did the price to the buyer include the duty? Contracts may require sharing |
| DDP with a forwarder or partner as IOR | That IOR | Agree in writing how refunds are passed on |
Practical checklist
- List entries since 2025 that included IEEPA duty.
- Confirm the IOR, broker and ACH details for each.
- Check liquidation status and deadlines with your broker.
- Review contracts for duty-sharing or price-adjustment clauses.
Refunds do not change today's duties: new measures such as the Section 301 tariffs in force since July 2026 still apply. See US tariffs on Vietnamese goods 2026.
This is general information, not legal advice. Refund rules are still being litigated — consult a customs attorney or licensed broker.