CUSTOMS LITIGATION | 2026-06-23

CBP Opens Phase 2 IEEPA Tariff Refunds for Importers

On June 29, 2026, U.S. Customs and Border Protection launches Phase 2 of its CAPE refund process in ACE, expanding eligibility for refunds of the IEEPA tariffs the Supreme Court invalidated and opening a new recovery window for California importers at the Ports of Los Angeles, Long Beach, and Oakland.

On June 29, 2026, U.S. Customs and Border Protection is scheduled to launch Phase 2 of the refund process that returns duties collected under the International Emergency Economic Powers Act tariffs the Supreme Court struck down earlier this year in Learning Resources, Inc. v. Trump.

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