CUSTOMS LITIGATION | 2026-07-16

IEEPA Tariff Refunds: CAPE Phase 3 for California Importers

With CBP expected to open CAPE Phase 3 for finally liquidated entries in late July 2026, California importers who paid IEEPA tariffs vacated by the Supreme Court must act to preserve their refund rights while the government's Federal Circuit appeal remains pending.

In late July 2026, U.S. Customs and Border Protection is expected to open Phase 3 of its Consolidated Administration and Processing of Entries system, the final stage of the refund infrastructure built to return duties collected under the International Emergency Economic Powers Act after the Supreme Court held those tariffs unlawful. On February 20, 2026, in Learning Resources, Inc. v. Trump, the Court ruled six to three that IEEPA does not authorize the President to impose tariffs.

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