As CBP pays IEEPA tariff refunds to importers of record through CAPE following the Supreme Court's February 20, 2026 decision in Learning Resources, Inc. v. Trump, customers, distributors, and importers are asserting competing claims to the same money. Existing force majeure and impracticability precedent addresses government interference that prevents performance, not the ownership of a refund paid after performance is complete.

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AuthorMatt Nakachi

With less than two hours remaining before a 50 percent tariff took effect on roughly $20 billion in Canadian goods, President Trump announced a three day pause and said the two countries had reached a deal. The duties originate in three proclamations issued July 20, 2026 under Section 338 of the Tariff Act of 1930, a dormant statute no president had previously invoked and for which no implementing regulations or judicial precedents exist.

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AuthorMatt Nakachi

Over eight days in late July 2026, the Federal Communications Commission added two entire product categories to its Covered List and proposed stripping import and marketing rights from uncrewed aircraft it had already certified. The operative control is equipment authorization rather than a tariff rate: without an FCC authorization, a radio frequency device cannot lawfully be imported, marketed, or sold in the United States.

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AuthorMatt Nakachi

On August 6, 2026, President Trump imposed a 15 percent Section 232 tariff on polysilicon derivatives plus a minimum import price program covering polysilicon, ingots, wafers, solar cells, and solar modules, effective December 4, 2026. The certification mechanism, not the rate, is the consequential part: a materially inaccurate certification carries a permanent import prohibition.

Posted
AuthorMatt Nakachi