CUSTOMS LITIGATION | 2026-06-08

Court of International Trade and IEEPA Tariff Litigation: California 2026 Guide

The United States Court of International Trade exercises exclusive jurisdiction under 28 U.S.C. section 1581 over customs disputes, and its May 28, 2025 decision in V.O.S. Selections, Inc. v. United States held that IEEPA does not authorize the global reciprocal tariff regime, opening refund pathways under section 1581(i) and Federal Circuit appellate review that California importers at the Port of Los Angeles and Port of Long Beach must navigate strategically.

The United States Court of International Trade, an Article III tribunal headquartered in New York, holds exclusive jurisdiction under 28 U.S.C. section 1581 over civil actions arising out of import transactions, customs classification disputes, antidumping and countervailing duty proceedings, and challenges to executive trade actions.

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