March 02, 2026 | Customs Bonds
SCOTUS Tariff Ruling: What It Means for Customs Bonds
Recent developments from the U.S. Supreme Court regarding tariffs imposed under the International Emergency Economic Powers Act (IEEPA) have prompted important questions across the customs brokerage community.
While the Court invalidated certain IEEPA tariffs, it also remanded key issues for further review. At the same time, new tariffs have been introduced under Section 122 of the Trade Act of 1974. For customs brokers and importers, this evolving landscape raises practical concerns about bond sufficiency, collateral requirements, duty collection, and compliance procedures.
As developments continue, we are closely monitoring guidance from U.S. Customs and Border Protection (CBP) and other authorities to ensure our partners have timely, accurate information.
Below is a concise FAQ addressing the most common questions we are receiving.
Frequently Asked Questions
SCOTUS IEEPA Tariff Ruling & Customs Bond Implications
Can our bond amount be reduced because IEEPA duties are no longer being collected?
No.
U.S. Customs and Border Protection (CBP) calculates bond sufficiency based on the prior 12 months of duties, taxes, and fees paid or payable based on entry summary date regardless of liquidation status.
CBP’s review is run from ACE using the most recent entry version of the estimated duties taxes and fees in each entry record. CBP has advised that its monthly bond sufficiency review process is continuing as normal pending further guidance from Headquarters.
Additionally, new duties imposed under Section 122 of the Trade Act of 1974 may impact bond exposure and future sufficiency determinations.
Can collateral be returned if it was required due to increased bond amounts from IEEPA tariffs?
No.
The Supreme Court decision did not address refunds. The issue of whether refunds may occur and how they would be processed has not been determined at this time.
As of February 24, 2026, new tariffs under Section 122 are being assessed. Collateral requirements remain driven by overall credit risk evaluation and open bond exposure.
Can bond premium be returned if the bond amount is reduced mid-term?
No.
Customs bonds guarantee both duty payment and potential liquidated damages related to admissibility. Because exposure continues until entries liquidate, replacing or reducing a bond mid-term may create additional aggregate exposure.
In most cases, it is prudent to evaluate adjustments at renewal rather than mid-term.
Should we stop collecting or paying IEEPA duties?
CBP has advised via CSMS #67834313 that ended collection of duties imposed pursuant to IEEPA effective 12:00 AM Eastern Time on February 24, 2026.
Brokers should continue to follow CBP system guidance and official messaging.
Can we file a Post Summary Correction (PSC) due to the court ruling?
Not solely because of a court ruling.
A PSC requires an actual correction to declared data. At this time, brokers should wait for specific CBP guidance before adjusting tariff lines or filing corrections related to IEEPA duties.
Does the SCOTUS decision affect sanctions programs?
No.
Sanctions and compliance requirements remain fully in effect unless formally rescinded by the Office of Foreign Assets Control (OFAC).
How does the ruling impact de minimis entries?
The suspension of duty-free de minimis treatment remains in place.
Shipments that previously qualified under de minimis must continue to be filed using the appropriate entry type in ACE. Duties will be assessed according to the Harmonized Tariff Schedule (HTS) and any applicable special tariffs, including Sections 232, 301, and 122.
Continuing to Navigate Change with Confidence
The regulatory landscape surrounding tariffs and trade enforcement continues to evolve. Roanoke remains actively engaged in monitoring developments and communicating with CBP and industry partners.
As part of that ongoing commitment, you may also find additional updates and guidance in our Tariffs & U.S. Customs Bonds: A Quick Reference Hub for Customs Brokers, where we continue to post relevant insights and resources.
Visit the Tariff & Customs Bonds Resource Hub
As always, our focus is on helping you maintain compliance, manage bond exposure, and move forward with clarity and confidence.
Solutions That Go the Distance™
Disclaimer: This information is provided as a public service and for discussion of the subject in general. It is not to be construed as legal advice. Readers are urged to seek professional guidance from appropriate parties on all matters mentioned herein.
