CSMS 67823350·Trade policy·February 21, 2026·View on csms.cbp.gov ↗

Supreme Court of the United States (SCOTUS) Judgment - International Emergency Economic Powers Act (IEEPA) Tariffs

Plain-English explanation

CSMS 67823350 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin (trade policy), published on February 21, 2026. It carries the official CBP guidance brokers and importers must follow for the topic — "Supreme Court of the United States (SCOTUS) Judgment - International Emergency Economic Powers Act (IEEPA) Tariffs". CSMS messages are the operational layer between Commerce determinations and at-the-border collections: when Commerce publishes a new rate, scope ruling, or instruction, CBP turns it into a CSMS that ACE/ACS systems and brokers act on.

Message body

Full text as published by U.S. Customs and Border Protection

Cargo Systems Messaging Service CSMS # 67823350 - Supreme Court of the United States (SCOTUS) Judgment - International Emergency Economic Powers Act (IEEPA) Tariffs The U.S. Supreme Court (SCOTUS) has issued its decision regarding the President’s use of the International Emergency Economic Powers Act (IEEPA) to impose tariffs [ 24-1287 Learning Resources, Inc. et al v. Trump et al (02/20/2026) ]. CBP is working with other government agencies to fully examine the implications of the SCOTUS decision. CBP will provide additional information and technical guidance for ACE filers as soon as it becomes available. Questions regarding this message may be directed to CBP’s Office of Trade Relations at traderelations@cbp.dhs.gov .

Frequently asked questions

What is CSMS 67823350?

CSMS 67823350 is a U.S. Customs and Border Protection (CBP) Cargo Systems Messaging Service bulletin titled "Supreme Court of the United States (SCOTUS) Judgment - International Emergency Economic Powers Act (IEEPA) Tariffs". CSMS bulletins are the operational instructions CBP issues to brokers, importers, and ACE filers covering rate changes, system updates, scope guidance, and other day-to-day customs-operations changes.

When was CSMS 67823350 published?

CBP published CSMS 67823350 on February 21, 2026. The bulletin's instructions are typically operative as of the publication date unless the body specifies a different effective date.

Is the CBP CSMS the legally binding instruction?

Yes — for at-the-border filing and entry collection. CSMS messages translate Commerce's Federal Register determinations into operational CBP instructions that ACE/ACS systems and brokers execute. The Federal Register notice is the underlying legal authority; the CSMS is the operational implementation. Both should be read together when reconciling a rate or scope change.

Learn more

Tandom guides relevant to CBP CSMS messages

Subscribe to and triage CBP CSMS messages

How to subscribe to CBP Cargo Systems Messaging Service and triage the messages that change broker filing behavior, without losing the ones that matter.

Open resource

Real-time alerts when a CSMS message changes a duty rate

Set up alerts when a CBP CSMS message changes a duty rate on an HTS code you depend on. Built for brokers, forwarders, and importer compliance teams.