CUSTOMS LITIGATION | 2026-08-27

IEEPA Tariff Refunds After the Supreme Court Ruling: What California Importers Must Know

On February 20, 2026, the U.S. Supreme Court held in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act does not authorize the President to impose tariffs, opening a refund pathway now administered through U.S. Customs and Border Protection's CAPE mechanism in ACE. California importers who paid IEEPA duties on goods entering through the Ports of Los Angeles, Long Beach, and Oakland must understand how CAPE declarations, protective Court of International Trade actions, and liquidation deadlines interact before their refund rights disappear.

On February 20, 2026, the United States Supreme Court decided Learning Resources, Inc. v. Trump, consolidated with Trump v. V.O.S. Selections, Inc., holding by a vote of six to three that the International Emergency Economic Powers Act does not authorize the President to impose tariffs. The Court affirmed the Federal Circuit's decision in V.O.S. Selections and vacated the district court's decision in Learning Resources on jurisdictional grounds, holding that the U.S. Court of International Trade

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