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By Jasmine Laws
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President Donald Trump’s new global tariffs took effect early Tuesday after the Supreme Court struck down his earlier trade measures, imposing a 10 percent levy on most imports while leaving uncertainty over whether a higher 15 percent rate he has threatened will come into force at a later date.
U.S. Customs and Border Protection (CBP) has said it will also stop collecting the tariffs the Supreme Court ruled unlawful on Tuesday, formally ending the enforcement of duties imposed under the International Emergency Economic Powers Act (IEEPA).
Other tariffs brought in by Trump will remain in force despite the court's ruling, leaving refund questions unresolved and consumer prices uncertain.
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The Supreme Court ruled 6-3 on February 20 that IEEPA does not authorize the president to impose tariffs, invalidating Trump’s sweeping global and country‑specific duties. The court declined though to decide whether importers would receive refunds, leaving that issue to further proceedings.
A CBP spokesperson told Newsweek: "CBP is aware of the court’s ruling and is ready to implement current and any forthcoming executive actions as directed by the President."
Newsweek has contacted the U.S. Treasury via email for comment.
Here are the key questions still facing importers, businesses and consumers:
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Will I Get A Refund For Tariffs That Were Ruled Unlawful?
The Supreme Court did not decide how or whether the government must issue refunds. Some sources have reported that the question will now be passed over to the U.S. Court of International Trade (CIT).
One thing is clear though—consumers will not be seeing any money return to their pockets. This is because it is not consumers who pay the tariffs (or the imports), it is the importers themselves, so only they would in theory have a right to claim a refund, as economist Justin Wolfers explained in an interview.
Even though consumers may have paid more for what they were buying as a result of the tariffs, that was because of the importers raising prices, and not because they were paying tariff costs themselves. This means that it is only importers that may have the opportunity to claim refunds.
What About Businesses?
Because the Supreme Court did not give a ruling on refunds, it's important to know they "will not happen automatically," Petros Mavroidis, a professor of foreign and comparative law at Columbia University, told Newsweek. He said that importers will have submit requests for refunds as a result, and assuming there is "no contestation by government, refunds will proceed smoothly on a case by case basis."
Trade counsel has advised that importers may need to seek relief through CBP procedures, such as via Post Summary Corrections and protests for eligible entries, or by filing suit at the CIT to challenge the lawfulness of IEEPA tariffs collected by CBP.
For any liquidated entries, importers can file protests requesting refunds plus interest no later than 180 days from liquidation, according to the law firm WilmerHale. The firm added that if CBP denies protests, importers can then file suit at the CIT pursuant to challenge the denials.
For entries that have not yet liquidated, importers can file Post Summary Corrections requesting duty refunds plus interest, WilmerHale reported.
Although the law firm notes that when CIT litigation resumes, it could be the case that CIT will determine that CBP’s liquidation of entries as subject to the IEEPA tariffs are not up for protest. This may mean importers have to file suit under the CIT’s residual jurisdiction provision.
Without a clear path forward on how the refunds will work yet, "we can expect chaos," Harold Hongju Koh, a professor of international law at Yale University, told Newsweek. "Clearly, the U.S. government is obligated to pay by law, but the administration has spent more time thinking about how to replicate the illegal tariffs under other statutes than on setting up an orderly refund mechanism."
"The sheer magnitude of the number of refunds that will need to be issued means that delays in the process are likely," Jennifer Hillman, co-director of the Center for Transnational Legal Studies at Georgetown University, told Newsweek. "It is possible that CBP will need to issue public guidance outlining the refund procedure."
Do The Supreme Court’s Rulings Mean Tariffs Are Actually Going Away?
While the Supreme Court struck down tariffs imposed under IEEPA, other duties remain in force under separate laws, as well as new tariffs.
Trump recently announced a temporary global tariff of 15 percent, up from an original announcement of 10 percent, under Section 122 of the Trade Act, which is legislation allowing the president to impose a tariff of up to 15 percent for up to 150 days. A notice from CBP on Monday said the duty would start Tuesday and be 10 percent.
Stratos Pahis, a professor of law, and co-director of the Dennis J. Block Center for the Study of International Business Law at Brooklyn Law School, told Newsweek that Trump and his administration have also announced plans to "invoke other statutes to impose other tariffs after that 150-day period expires."
He said, according to statements, their focus will be on Section 301 of the Trade Act of 1974, which "allows the administration to impose tariffs on countries found to be acting in 'unjustifiable' or 'unreasonable or discriminatory' ways that 'burdens or restricts United States commerce.'"
He added: "These new tariffs will also be subject to legal challenge. The tariff story is not over. Neither is the uncertainty it is causing."
Mavroidis said that one might argue whether Trump's newest tariffs are lawful, as Section 122 provisions "address severe balance of payments issues," which "does not seem to be the case" in these latest tariffs. Regardless, as they are being implemented via a different legal basis, they will be kept in place for now.
Are Prices Going To Fall—Or Stay High Anyway?
The Supreme Court's ruling may have led to price cuts, although with the new tariffs coming in on Tuesday it makes it much more uncertain over whether consumers will experience any financial relief from the ruling.
According to the Tax Foundation, Trump's tariffs cost each U.S. household $1,000 in 2025, and the organization predicted they would cost each household $1,300 in 2026.
Is The De Minimis Loophole Back For Small Imports And Online Shopping?
The de minimis loophole will remain closed, despite the Supreme Court ruling. The exemption, first introduced in 1938, was designed to avoid the expense of collecting very small amounts of import duties in the U.S.
However, the threshold rose over the years, allowing e-commerce firms and global retailers, such as Shein and Temu, that ship small packages to the U.S., to deliver Americans cheap goods that could be quickly shipped without warehouse stock or associated overhead costs.
Many business have come to use the loophole, meaning that shipments under the exemption made up over 90 percent of all the cargo entering the country, according to CBP data.
However, as a result of the White House executive order, issued shortly after the ruling, which explicitly continued the suspension of duty‑free de minimis treatment, the loophole remains closed.
Koh said: "If anything, this now makes matters worse and even more confusing. If the legal authorities can’t support the big tariffs, how can they support the little ones, which were exempted under the exception for administrative convenience?"
"The net result is more chaos for businesses that have already had to adjust to repeated changes in tariff policy all year, held hostage to Trump’s whims," he added.
He also said that this means businesses' ability to plan has been "entirely disrupted and now they must waste money paying for lawyers’ fees to pursue refunds they may not collect until after Trump has left office."
What Should Businesses Do Now If They Paid Or Collected These Tariffs?
Law firm WilmerHale has recommended that businesses identify affected entries; compile entry packets, proof of payments, and Automated Customs Environment records.
The firm has also recommended businesses file Post Summary Corrections for unliquidated entries within deadlines; and file protests for liquidated entries within 180 days, with potential CIT litigation if denials occur.
Pahis said: "Businesses should consult with a lawyer to assess their options to recover any IEEPA tariffs that they paid."
What Happens Next
CBP has said it will stop collecting IEEPA-based tariffs at 12:01 a.m. ET on February 24, while continuing to collect duties that remain lawful, as litigation over refunds goes to the CIT and agencies implement new Section 122 tariffs.
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