Global CFS On February 20, 2026, the U.S. Supreme Court issued a 6–3 decision that effectively ended the use of emergency powers to impose global tariffs under the International Emergency Economic Powers Act (IEEPA).
“This decision is more than legal precedent—it’s a practical inflection point for importers, customs brokers, and logistics partners across the country. And for those of us in the CFS and CES space, like Global CFS, the implications are immediate.”
-Steve Panzarella, President, Global CFS
This ruling will affect:
- Cargo flowing through U.S. ports and airports,
- How Customs and Border Protection (CBP) handles entries, releases, and holds,
- And how importers pursue refunds for billions in now-unlawful duties.
Let’s walk through what happened, what changes now, and what Global CFS is doing to help.
What the Supreme Court Actually Said
In Learning Resources, Inc. v. Trump, the Court ruled that IEEPA does not authorize the President to impose tariffs. That power belongs to Congress—not the executive branch acting under emergency declarations.
Tariffs imposed on the basis of “reciprocal trade,” border security, or fentanyl-related emergencies are now invalid.
That includes:
- IEEPA tariffs from 2025 onward on Canada, China, Mexico, and others,
- Emergency “surcharge-style” tariffs added without explicit congressional authority.
These tariffs had collected over $130 billion from U.S. importers across more than 34 million entries. That money may now be refundable.
What’s Not Changing—At Least Not Yet
To be clear: not all tariffs are gone.
Still in place:
- Section 232 tariffs on steel, aluminum, auto parts, and copper,
- Section 301 tariffs on Chinese goods (originally from 2018),
- Potential new tariffs using other statutory authorities.
Translation? Trade uncertainty isn’t over. But the IEEPA structure is gone—and refunds are on the table.
Why This Matters to CFS/CES Operators Like Global CFS
At Global CFS, we don’t just handle freight—we handle compliance-critical cargo through CBP interfaces at the port and airport level.
That includes:
- Container Freight Station (CFS) handling for LCL and air freight,
- CES processing for shipments flagged for inspection,
- Direct handoffs to customs brokers and bonded carriers,
- And close coordination with forwarders when cargo is delayed, held, or released based on duty status.
This ruling changes the compliance context of that freight—especially for importers now trying to:
- Determine which entries involved IEEPA duties,
- File protective protests within 180 days of liquidation,
- Monitor for CBP guidance on refund protocols.
What Should Importers Do Right Now?
Here’s where timing matters most:
1. Check liquidation dates on all entries
If a shipment paid IEEPA tariffs and liquidated within the past 180 days, the window to file a protest with CBP is still open. After that? The refund right is likely waived.
2. Coordinate with your broker
Customs brokers are already combing through ACE data to identify eligible entries. Global CFS works directly with brokers at key ports to streamline the release → recovery → compliance process.
3. Keep documentation tight
The smoother your entry data, the faster your refund case will move once CBP issues its refund protocol. Entry numbers, tariff codes, liquidation notices—all of it matters.
The Strategic Role of Your Freight Station Partner
We don’t determine policy—but we operate in the middle of it.
At Global CFS, we are:
- Monitoring upcoming CBP CSMS guidance (expected within days),
- Supporting our importer and broker clients in record pulls, protest planning, and cargo coordination,
- Maintaining open capacity and bonded capabilities for freight rerouted due to tariff changes or new trade policy shifts.
With locations in Los Angeles and Chicago, we support international import flows that are most affected by this ruling.
Whether your cargo is in CES inspection, in a bonded container, or arriving via LCL air, we are helping our partners stay ahead of the refund curve.
The Refund Process: Fast Action Matters
To pursue a refund, importers must:
- File a protest with CBP (Form 19) within 180 days of liquidation,
- Reference IEEPA duties and link to SCOTUS ruling in Learning Resources v. Trump,
- Monitor CBP announcements for guidance on bulk refund treatment or test case procedures.
We expect the Court of International Trade to begin processing challenges that were paused pending this ruling. But your protest must be on file to be included.
Final Takeaway for Importers
IEEPA tariffs are over—but the refund process is just beginning. And with over $130 billion in collected duties, the volume will be immense.
Your best defense is preparation: coordinated recordkeeping, broker collaboration, and freight partners who understand the intersection of trade law and real-world cargo flow.
At Global CFS, we’re not just watching this unfold—we’re ready to support your teams as they take action.
Need help connecting cargo, customs, and compliance?
Talk to the Global CFS team about how we’re supporting importers and brokers in this post-IEEPA environment—from bonded freight to protest planning.
