CUSTOMS COMPLIANCE | 2026-08-23

IEEPA Tariff Refunds for California Importers: The CAPE Process Explained

After the Supreme Court struck down the IEEPA tariffs, California importers must navigate CBP's phased CAPE refund process — including the litigation-gated Phase 3 — to recover duties.

In February 2026, the U.S. Supreme Court ruled that the International Emergency Economic Powers Act does not give the President the power to impose tariffs, invalidating the reciprocal tariffs and the trafficking-related duties collected under that authority since April 2025. For California importers who paid substantial sums on goods moving through the Ports of Los Angeles, Long Beach, and Oakland, the decision opened a path to recover those duties — but it did not guarantee automatic repayment

Contact Trembach Law Firm at (818) 514-7680 for a confidential consultation.

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