Sentencia del Tribunal Supremo sobre aranceles: Lo que podría significar para tu empresa

This blog post was originally published on March 6, 2026 and updated on April 14, 2026.

In a recent, widely watched decision, the Supreme Court ruled on February 20, 2026, that the Trump administration overstepped its authority by imposing certain tariffs under the International Emergency Economic Powers Act (IEEPA), shifting the regulatory landscape for U.S. businesses engaged in international trade.

This change sent ripples through the business community. With billions in potential duty refunds on the table and compliance timelines already ticking, many leaders are wondering: What do I need to do now?

While headlines often spotlight the political debate, the real question for business owners is practical: How can your business respond effectively to manage risk? This ruling may open the door to cost recovery and strategic supply chain changes, but it also brings a host of financial and operational considerations.

Here’s what’s changed, what remains in place, and some practical actions you can take now to protect your interests.

What changes?

The Court’s decision directly affects IEEPA-based tariffs that have impacted a large share of U.S. imports since 2025. While businesses that paid these duties may have an opportunity to pursue refunds, the process remains subject to ongoing court proceedings and potential appeals, and could involve significant legal, administrative, and documentation challenges. Sectors like electronics, furniture, and pharmaceuticals have been among the most exposed, seeing landed costs jump by double digits. For companies in heavily affected industries, duties already paid to U.S. Customs may represent a potential source of working capital—if refund claims are pursued successfully and funds are ultimately recovered.

One of the biggest misconceptions surrounding the Supreme Court’s ruling, according to Larry Ordet of Sandler, Travis & Rosenberg, P.A., is the expectation of immediate refunds. Refunds will depend on court processes and administrative timelines, which could take significant time, particularly if appeals proceed. Businesses should prepare for a lengthy process and avoid making financial decisions based on speculative refund timing.

Ordet explains: “The process by which refunds may ultimately be provided to importers will depend on the courts and, possibly, Congress. However, there are steps importers should take to preserve their right to potential refunds. First, importers should monitor the liquidation of their entries and, once liquidated, file timely protests (under 19 U.S.C. 1514) challenging the IEEPA duties charged. Protests must be filed within 180 days of liquidation. Second, importers should consider whether or not to file their own actions in the U.S. Court of International Trade.”

Notably, the Court of International Trade recently issued an order instructing U.S. Customs and Border Protection to liquidate certain entries without regard to the IEEPA tariffs and to consider mechanisms for processing refunds. However, that order is expected to be appealed by the government to the U.S. Court of Appeals for the Federal Circuit (CAFC), meaning further litigation and delay remain likely.

As of April 2026, the potential mechanics of how those refunds will actually reach importers are coming into clearer focus — and, if implemented, they will require action. U.S. Customs and Border Protection is implementing a dedicated refund processing system called the Consolidated Administration and Processing of Entries (CAPE), which will operate within the existing Automated Commercial Environment (ACE) portal. Contrary to some earlier expectations that refunds might be issued automatically, importers will need to proactively submit claims through the CAPE portal once it goes live, which is expected in mid-April 2026. The initial phase proposes to cover unliquidated entries and those still within the voluntary liquidation period; a subsequent phase will address entries that have already reached final liquidation. Of particular importance, the Court of International Trade (CIT) has ordered CBP to reliquidate even fully liquidated entries and issue corresponding refunds — broadening the potential scope of recovery, though further CBP guidance on that process is still forthcoming. Importers should begin organizing their entry data now and monitor CBP communications closely as the portal launch approaches.

Note, however, that the underlying issue of refunds and the process by which they may be provided is still being litigated. It is quite possible that the U.S. will appeal the CIT’s order, which will delay and, potentially, hinder the refund process. Thus, it is important for importers to take all steps potentially necessary to preserve their refund rights, including, as stated above, the filing of timely protests and consideration of filing individual court actions.

What stays the same?

Not all tariffs are disappearing. Duties under other laws—such as steel and aluminum tariffs under Section 232, or ongoing duties under Section 301—remain in effect, and more are forthcoming. As Ordet notes, following the Supreme Court decision, the Administration immediately assessed additional duties of 10% (and increasing to 15%) on virtually all products from all countries under Section 122 of the Trade Act of 1974. Section 122 is designed to provide temporary relief from, among other things, “large and serious United States balance-of-payments deficits.” The assessment of these duties, like those under IEEPA, Section 232 and Section 301, may also be challenged in court. In other words, while this ruling creates a potential opportunity, it’s not the end of tariff risk or volatility. Businesses should continue to closely monitor the situation. Whether you are in retail, industrial, or consumer goods, ongoing uncertainty requires flexible planning and careful attention to contract terms, cash flow, and supply chain exposure.

Tax and accounting implications

Tariffs are customs duties, but their refunds and credits introduce real accounting and tax complexity. The first step is to clarify with your finance team whether prior duty costs were expensed or capitalized, since refunds may impact COGS or inventory values and may need to be recognized in taxable income at both the federal and state levels. For multinationals, shifts in duty rates can affect both customs valuation and transfer pricing, increasing the risk of audit or regulatory review. It is also important to anticipate impacts on state apportionment and estimated tax payments, as duty refunds or inventory adjustments can have a carryover effect. Early collaboration with your accounting and tax advisors can help manage documentation and reduce the risk of reporting errors in an environment that remains fluid.

Planning ahead in a shifting tariff landscape

To navigate these complexities effectively, what steps should you consider? A proactive approach might involve a thorough review of your import data, an evaluation of refund or protest filing options, and careful alignment of tax and accounting treatments. Connecting with customs specialists can also provide critical insights. Taking thoughtful steps now can help position your business to respond effectively as the regulatory and trade landscape continues to evolve.

Compliance and documentation processes vary widely depending on the company and the products they import. For instance, certain exemptions exist for specific goods, which may benefit from unique tariff provisions. Companies are encouraged to review their entry data under the ACE system — which customs uses to evaluate importers and through which the new CAPE refund portal will operate — to identify potential errors or opportunities for tariff mitigation. Ultimately, to obtain refunds, importers must activate their ACE accounts and their Automated ACE Refund Authorization, as CBP is no longer issuing paper refund checks (all refunds will be processed electronically thru ACH).

If you have questions about how these changes might affect your business, we’re here to help.  Legal experts specializing in customs compliance and trade regulations can guide you through the complexities of the Supreme Court’s ruling, while Kaufman Rossin’s tax and accounting professionals can assist with navigating the financial and reporting implications. Together, these resources can help you assess the ruling’s impact, explore refund options, and develop a proactive strategy to protect your interests.