The Supreme Court's February 2026 ruling struck down IEEPA tariffs as unconstitutional, creating a refund opportunity for over 330,000 U.S. importers. However, not all duties paid during the IEEPA period are eligible. Learn how to distinguish refundable IEEPA charges from Section 301 and Section 232 duties, which remain in effect, and how to identify your refundable amount for each entry.

This guide covers the major category of tax credits, best tools for tracking them, and how forward-thinking CPA firms are turning adding high-margin advisory services.