IEEPA Tariffs Struck Down — What Importers Need to Know Posted on March 2, 2026 at 9:21 am.Written by acs-admin IEEPA Tariffs Are Gone. The Questions Remain. As you have no doubt heard, the U.S. Supreme Court ruled on February 20, 2026, that the International Emergency Economic Powers Act does not authorize the President to impose tariffs. CBP has ceased collection of all IEEPA tariffs as of February 24. This is a significant development — but it does not mean tariffs have disappeared. And for importers who paid IEEPA duties over the past year, the path to recovering those costs is far more complicated than it may appear. Here’s what you need to know. Section 122 Has Replaced IEEPA Within hours of the Supreme Court’s decision, the President invoked Section 122 of the Trade Act of 1974. This imposed a temporary import surcharge effective February 24. Per CBP CSMS #67844987, the surcharge is an additional 10% ad valorem duty on imported articles from all countries, in effect for 150 days through July 24, 2026, unless extended by Congress. This is in addition to the ‘regular’ duty rate that would otherwise apply to the commodity. An increase to 15% has been announced,but it has not been made official. Section 232 (which applies mainly to steel and aluminum) and Section 301 (which applies to goods from China) tariffs remain fully in effect and are not impacted by the Supreme Court’s decision. Refunds Will Not Be Simple The Supreme Court’s ruling struck down the legal authority behind IEEPA tariffs, but the Court did not address refunds. It did not order the government to return what was collected, and it did not establish a process for doing so. That process will be determined by the U.S. Court of International Trade, which the Supreme Court confirmed has exclusive jurisdiction over IEEPA tariff cases. Already, FedEx has filed suit against CBP at the Court of International Trade seeking a full refund of all IEEPA duties paid — becoming one of the highest-profile companies to take legal action since Friday’s ruling. Over 1,800 importers had already filed cases at the CIT before the decision came down. The reality is this: pursuing IEEPA refunds is not as straightforward as filing a protest or a post-entry amendment. The refund process has not been defined, the legal landscape is still developing, and the financial and procedural complexity of these claims requires a level of legal expertise that goes beyond what a customs broker — even the most experienced one — should provide. Our Customs Broker’s Recommendation: Talk to a Trade Attorney We are being direct with you because that’s what a good partner does. Customs brokers do not have attorney-client privilege. The strategic decisions involved in pursuing IEEPA refunds — including timing, venue, and claim structure — require qualified legal counsel. If you paid IEEPA tariffs and want to explore your options for recovery, we strongly recommend speaking with a customs and trade attorney who can evaluate your specific situation and advise you on the best path forward. As always, American Cargoservice is committed to providing valuable updates to our customers. We will continue to monitor the situation, and send out updates as they become available. Questions about how these changes affect your shipments? Contact ACS at info@acssan.com or (858) 565-4125. New Import Tariffs Effective February 24, 2026: What Changed Posted on February 24, 2026 at 9:54 pm.Written by acs-admin Tariff Changes Taking Effect February 24 What the Supreme Court Decision Changed On February 20, the U.S. Supreme Court struck down the Trump administration’s use of tariffs under the International Emergency Economic Powers Act (IEEPA). As a result, President Trump signed an Executive Order titled “Ending Certain Tariff Actions,” directing the immediate termination of these tariffs. Consequently, CBP stopped collecting these duties on all goods entered for consumption on or after 12:00 a.m. ET on February 24, 2026. Section 122 Import Surcharge — What It Covers Also on February 20, President Trump signed a Proclamation invoking Section 122 of the Trade Act of 1974. This action imposed a temporary 10% ad valorem import duty on most goods entering the United States, effective February 24 at 12:01 a.m. ET. The surcharge runs for 150 days. Importantly, this 10% is in addition to the standard published duty rate for each commodity. In addition, over the weekend the President announced on social media that he would raise the rate from 10% to 15% — the maximum under Section 122. However, that increase has not yet officially taken effect. Key Exclusions from the Section 122 Duty Notably, several categories are exempt from the Section 122 surcharge: Certain critical minerals, metals, energy, and energy products Natural resources and fertilizers not producible domestically in sufficient quantities Certain agricultural products (beef, tomatoes, oranges) Pharmaceuticals and pharmaceutical ingredients Certain electronics Passenger vehicles, certain trucks, buses, and certain vehicle parts Certain aerospace products Informational materials (e.g., books), donations, and accompanied baggage All goods subject to Section 232 actions USMCA-compliant goods of Canada and Mexico Certain CAFTA-DR textile and apparel goods Where Do IEEPA Refunds Stand? Despite the Court’s ruling, importers should not expect automatic refunds. The Supreme Court did not address the question of refunds in its decision. Here is what we know at this time: No new developments have emerged regarding potential tariff refunds The Court has not established a timing or mechanism for processing any refunds The government may appeal any future Court decision, which could result in lengthy and uncertain litigation As always, American Cargoservice is committed to keeping our customers informed. We will continue to monitor the situation and send updates as they become available. Questions about how these changes affect your shipments? Contact ACS at info@acssan.com or (858) 565-4125. ISPM-15 Wood Packaging Enforcement Begins January 1, 2026 Posted on December 18, 2025 at 10:28 pm.Written by acs-admin Strict enforcement of ISPM-15 Marking coming January 1, 2026 Importers and exporters shipping goods on wood pallets or in wooden crates need to be aware of updated ISPM-15 marking requirements. Beginning January 1, 2026, CBP and APHIS began strictly enforcing the hyphen requirement in IPPC compliance marks — and noncompliant shipments face holds at the port of import. If you are importing products into the U.S., you are most likely aware of the requirement for heat treatment and IPPC (marking of any solid wood packing materials such as pallets or crates. However, you might not be aware of increased enforcement of proper IPPC marking requirements coming on January 1, 2026. Specifically, the requirement for a hyphen between the country code and the manufacturing facility number. The ISPM-15 hyphen requirement is a component of the international standard that mandates a hyphen to separate the country code from the facility code in the compliance mark. In March, APHIS temporarily suspended enforcement of the hyphen requirement because so many shipments were arriving with no hyphen. Here is an example of the proper marking: Beginning January 1, 2026, Customs and APHIS will resume strict enforcement of the marking requirements, specifically that the hyphen between the country code and the facility code. Shipments found not to be in compliance will be held at the port of import. Re-export will most likely be required, and penalties may be assessed. If you are an importer, it would be a good idea to check with the vendor sending the shipment to confirm the IPPC markings on any wood packing materials meet the strict requirement before the goods are shipped. If you are sending out a shipment that will later be returned in the same packing, you might want to check the markings on your wood packaging materials before exporting them. For more information about your options for noncompliant shipments click here. Give us a call or email today to see how we can assist. As always, American Cargoservice is committed to providing valuable updates to our customers. We will continue to monitor the situation, and send out updates as they become available.