Armchair Attorney® Podcast
The International Emergency Economic Powers Act (IEEPA) tariffs were additional duties imposed by the Trump administration starting in early 2025, primarily using IEEPA's emergency powers to address issues like fentanyl trafficking, immigration, and trade deficits. These included "fentanyl" or "trafficking" tariffs on imports from countries such as China, Canada, and Mexico, as well as broader "reciprocal" or "baseline" tariffs (often 10% or higher) applied to goods from many trading partners, and some targeted measures on Brazil and India. Imposed on top of standard duties, they affected millions of entries and raised costs across supply chains. In February 2026, the U.S. Supreme Court ruled in Learning Resources, Inc. v. Trump that IEEPA did not authorize the president to impose such tariffs, invalidating them and halting new collections as of late February 2026. Approximately $166 billion in IEEPA duties were collected from over 330,000 importers across more than 53 million entries. As of mid-2026, CBP has processed significant refunds through its Consolidated Administration and Processing of Entries (CAPE) system in the Automated Commercial Environment (ACE) portal [https://www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds], with tens of billions paid out (e.g., around $20–24 billion by late May/early June, accelerating to higher amounts like $49 billion in June in some reports, and over $70 billion authorized/paid in updates by July). Refunds include interest and are issued electronically via ACH, but the process is phased and ongoing; not all claims have been fully disbursed yet, and litigation continues over scope. To claim refunds, only the importer of record (or authorized customs broker) who paid the duties can apply, typically via the CAPE claim portal in the ACE Secure Data Portal (ace.cbp.dhs.gov). Prepare by ensuring your importer record and ACH banking details are updated, identifying eligible entries (IEEPA-specific HTS codes on unliquidated or recently liquidated entries), and submitting CAPE Declarations (CSV files listing entries). Phase 1 (launched April 20, 2026) covers many unliquidated cases; later phases expand to reconciliation and more liquidated entries. For older liquidated entries, file protests within 180 days or pursue Court of International Trade action. Consult a customs broker, attorney, or the CBP website for guidance, as eligibility is limited to IEEPA duties (not Section 232, 301, etc.). The U.S.-Iran conflict, which escalated in 2025–2026 involving direct strikes, Israeli actions, and disruptions in the Strait of Hormuz, saw a temporary de-escalation via a June 2026 Memorandum of Understanding [https://www.freightwaves.com/news/how-the-14-point-u-s-iran-mou-could-reshape-global-supply-chains] between President Trump and Iranian leadership aimed at ceasing hostilities, reopening the strait, and starting nuclear talks. However, as of mid-July 2026, the truce has largely collapsed amid renewed tit-for-tat strikes: Iran has attacked shipping and regional targets, while the U.S. (via CENTCOM) has conducted multiple waves of strikes on Iranian military sites, air defenses, missiles, and infrastructure. Blockades, drone/missile exchanges, and diplomatic friction persist, with Trump signaling potential for swift further action but also openness to talks. The situation remains volatile, with risks to global energy flows and regional stability, though full-scale resumption of earlier peak fighting has been avoided so far. This program is brought to you by DAT Freight & Analytics [https://www.dat.com/power/0002350699]. Since 1978, DAT has helped truckers & brokers discover more available loads. Whether you're heading home or looking for your next adventure, DAT is building the most trusted marketplace in freight. New users of DAT can save 10% off for the first 12 months by following the link below. Built on the latest technology, DAT One [https://www.dat.com/power/0002350699] gives you control over every aspect of moving freight, so that you can run your business with speed & efficiency. This program is also brought to you by our newest sponsor, GenLogs [https://www.genlogs.io]. GenLogs is setting a new standard of care for freight intelligence. Book your demo for GenLogs today at www.genlogs.io [https://www.genlogs.io] today!
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