CBP Ends IEEPA Tariff Collection & Understanding Sections 201 & 232
With several federal tariff programs in motion and a recent Supreme Court decision affecting one of them, it’s important to understand what has (and has not) changed for your supply chain. Here’s a simple overview of the latest updates and how they impact your costs with DIZPOT. (Spoiler Alert: DIZPOT costs are not affected.)
- Supreme Court (Feb 20, 2026): Ruled that IEEPA does not authorize tariffs.
- CBP (effective Feb 24, 12:00 a.m. ET): Deactivated IEEPA tariff provisions in ACE and stopped collecting related duties on new entries. Refund guidance for prior entries remains pending.
What 201 and 232 Are
Section 201 – Safeguards:
Temporary relief actions (tariffs or quotas) used when surging imports seriously injure a U.S. industry. These measures remain available.
Section 232 – National Security:
Allows import adjustments on steel/aluminum and specific goods when national security risks are identified. These measures remain active.
Section 301 – China duties:
Fully unchanged.
Note on Section 122:
The Administration announced a temporary 10% duty (up to 150 days). It is separate from IEEPA. We are watching for formal implementation guidance.
What This Means for Your Business
- DIZPOT prices remain stable; no tariff-related changes.
- New entries will no longer show IEEPA duty lines.
- Older entries (pre‑Feb 24) remain as filed until refund instructions are issued.
- Section 232 and 301 processes (classification, exclusion, documentation) should continue unchanged.
- Review new entry summaries over the next few weeks to ensure they reflect the IEEPA changeover.
- Keep records for pre‑Feb 24 entries for potential refund workflows.
- Maintain Section 232/301 compliance as agencies finalize additional updates.
DIZPOT's position