The US Supreme Court’s ruled that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) weren’t authorized by statute on February 20, 2026. The decision affirms lower court rulings and significantly reshapes the legal landscape for US importers.

While the ruling creates a potential legal foundation for IEEPA tariff refunds, it doesn’t establish an automatic refund mechanism. Any recovery process will depend on procedural requirements and forthcoming guidance from U.S. Customs and Border Protection and the US Court of International Trade.

What happens next will be driven not by the courtroom, but by implementation, administration and execution.

Join us for a live briefing as we break down what this decision means and what organizations should be evaluating now.

What we will cover

• What the Supreme Court ruling means for importers

• How refund processes are expected to unfold
• Key procedural and documentation considerations
• Practical steps organizations should evaluate now

Pete Mento, Director, Baker Tilly

Pete is a licensed Customs House Broker and a widely recognized voice in global trade, customs and duty minimization strategy. As director of global trade advisory at Baker Tilly, he helps companies identify savings, reduce risk and design efficient, defensible trade compliance programs.

Tosca Derrick, Director, Baker Tilly

Tosca is a director with Baker Tilly’s global trade management services. She is a licensed customs broker and senior global trade compliance leader with more than 20 years of experience advising organizations operating in complex, highly regulated trade environments. In her role at Baker Tilly, she advises organizations on navigating evolving trade requirements and supporting informed decision-making across global operations.

Matt Damone, Principal, Baker Tilly

Matthew is a transfer pricing principal and leads Baker Tilly's transfer pricing practice.

As a seasoned transfer pricing professional, Matthew has served clients for more than 20 years. He has extensive experience in leading large scale transfer pricing engagements including IP migration, the creation and defense of cost sharing arrangements, supply chain restructurings and managing transfer pricing controversy with both the IRS and foreign tax authorities.