The main purpose of the Speedy Tariff Refund Act of 2026 is to ensure that importers receive refunds for duties that were unlawfully imposed under the International Emergency Economic Powers Act. This act responds to a Supreme Court ruling that deemed these duties illegal, and it aims to facilitate the refund process for those affected. Key provisions of the act include a requirement for the Commissioner of U.S. Customs and Border Protection to automatically refund duties to importers within 30 days of the act's enactment.