The 1977 emergency-powers statute used for the 2025-2026 fentanyl and "reciprocal" tariffs, struck down by the Supreme Court.
The International Emergency Economic Powers Act of 1977 grants the President authority to regulate economic transactions, including imports, in response to a declared national emergency. It was invoked in 2025 and 2026 as the legal basis for tariffs tied to the fentanyl emergency and for broader "reciprocal" tariffs on trading partners. On February 20, 2026, the Supreme Court ruled (No. 25-1248) that IEEPA did not authorize tariffs of that kind, striking the program down. Duties collected under IEEPA before the ruling opened a refund claim window for importers who paid them, subject to statutory filing deadlines.
50 U.S.C. 1701 et seq.; struck down by the Supreme Court, No. 25-1248, decided February 20, 2026; collection ended per CBP CSMS #67834313.
For a specific entry's rate, the free IEEPA Refund Estimator gives you the stacked, cited answer.