CUSTOMS LITIGATION | 2026-07-13

IEEPA Tariff Refunds: CAPE Phase 3 and the Appeal

After the Supreme Court struck down the emergency tariffs in February 2026, Customs and Border Protection's CAPE refund system is set to reach finally liquidated entries by late July, even as the government's Federal Circuit appeal threatens refunds for importers who never sued.

On February 20, 2026, the United States Supreme Court held in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act does not authorize the President to impose tariffs, invalidating the emergency duties that importers had paid on billions of dollars of merchandise since early 2025. Court filings put the total at roughly 166 billion dollars collected from more than 330,000 importers across tens of millions of shipments. That ruling opened the door to IEEPA tariff r

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