US tariffs – IEEPA tariff refunds and what’s coming next

US Customs and Border Protection is developing new functionality to automate tariff refunds to eligible importers, as highlighted by Daniel Rae and Jake Callaghan.

The United States (US) Supreme Court, on 20 February 2026, held that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) were not legally authorised. Consequently, US Customs and Border Protection (CBP) is developing new functionality in its Automated Commercial Environment (ACE) system to automate the process to refund these tariffs. Executive summary IEEPA tariffs included the country-specific "Reciprocal Tariffs" - set at 10 percent for most Australian goods;...

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Authors: Daniel Rae, Jake Callaghan

Published Date: 26 March 2026