Radius Trade Update: Supreme Court Review & CBP FAQ Clarifications on IEEPA Tariffs

Supreme Court to Weigh Trump’s “Liberation Day” Tariffs

The U.S. Supreme Court has agreed to consider the legality of former President Trump’s sweeping tariffs announced earlier this year under the International Emergency Economic Powers Act (IEEPA).

  • Lower court rulings: Several judges previously struck down the tariffs as unconstitutional, but they remain in effect pending appeal.
  • What’s at stake: If overturned, the U.S. government may be required to refund billions in duties already collected.
  • Next steps: Oral arguments are expected in early November, with a ruling anticipated by year-end.

This case carries significant implications for importers, supply chains, and compliance obligations heading into 2026. Radius International is closely monitoring developments to provide timely guidance.

CBP Updates FAQs: IEEPA Tariffs on Canada & Mexico

On Sept. 10, 2025, U.S. Customs and Border Protection (CBP) updated its FAQs addressing how importers may handle IEEPA-related duties on goods from Canada and Mexico.

  • USMCA 1520(d) Claims: Importers with valid claims for preferential tariff treatment under the USMCA may file a 1520(d) claim within one year of importation. Claims can include additional IEEPA duties paid under E.O. 14193/14194.
  • How to File: Claims must be submitted via the ACE protest module, on paper, or through an FTA reconciliation entry.
  • Reconciliation Limitation: Classification changes (e.g., shifting between IEEPA tariff lines) cannot be made on FTA reconciliation entries.
  • Effective Dates:
    • IEEPA duties on Canada/Mexico products took effect March 4, 2025.
    • USMCA exceptions applied beginning March 7, 2025, and are not retroactive for entries made March 4–6.

Key Takeaway for Importers:

  • Watch for the Supreme Court’s decision, which may reshape refund rights and compliance responsibilities.
  • Review CBP’s updated guidance on filing USMCA claims for IEEPA duties to ensure proper handling of eligible entries.

At Radius International, we remain committed to keeping our clients informed and compliant as trade policy changes.