What We’ve Learned Since Learning Resources: Navigating Refunds and New Tariffs Post-IEEPA
On February 20, 2026, the Supreme Court of the United States held that the International Emergency Economic Powers Act (IEEPA) does not authorize the president to impose tariffs.
The Trump administration immediately began the process of replacing IEEPA tariffs, imposing immediate temporary Section 122 tariffs and promising increased permanent tariffs under different statutes and negotiated trade agreements. Meanwhile, the question of IEEPA tariff refunds fell to the lower courts—and on March 4, the U.S. Court of International Trade ordered U.S. Customs and Border Protection to establish a process for issuing IEEPA tariff refunds on virtually all affected imports.
To help industry keep up with the rapid pace of new developments, International Trade partners Michael P. House, Ann Nagele, and Andrew Caridas will discuss the refund process and the new tariff landscape, including all that has changed since their Update. Joining them will be special guest Claus Zimmermann, global head of international trade at Ashurst LLP, who will provide the perspectives of key trading partners on the evolving U.S. tariff regime.
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Notice
Before proceeding, please note: If you are not a current client of Perkins Coie, please do not include any information in this e-mail that you or someone else considers to be of a confidential or secret nature. Perkins Coie has no duty to keep confidential any of the information you provide. Neither the transmission nor receipt of your information is considered a request for legal advice, securing or retaining a lawyer. An attorney-client relationship with Perkins Coie or any lawyer at Perkins Coie is not established until and unless Perkins Coie agrees to such a relationship as memorialized in a separate writing.
Notice
Before proceeding, please note: If you are not a current client of Perkins Coie, please do not include any information in this e-mail that you or someone else considers to be of a confidential or secret nature. Perkins Coie has no duty to keep confidential any of the information you provide. Neither the transmission nor receipt of your information is considered a request for legal advice, securing or retaining a lawyer. An attorney-client relationship with Perkins Coie or any lawyer at Perkins Coie is not established until and unless Perkins Coie agrees to such a relationship as memorialized in a separate writing.
Guest Speakers
