CUSTOMS LITIGATION | 2026-07-03

IEEPA Tariff Refunds and the Deadlines California Importers Face

After the Supreme Court struck down the IEEPA tariffs, U.S. Customs and Border Protection built a phased refund process and the government appealed how far those refunds must reach — leaving California importers with time-sensitive choices about protests, lawsuits, and finally liquidated entries.

On February 20, 2026, the Supreme Court of the United States handed down one of the most consequential trade decisions in a generation. In Learning Resources, Inc. v. Trump, the Court held that the International Emergency Economic Powers Act does not authorize the President to impose tariffs, invalidating the sweeping IEEPA duties that had reshaped the cost of imported goods for more than a year. For the roughly 330,000 companies that paid an estimated $166 billion in these duties, the question

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

Trembach Law Firm | 27001 Agoura Road, Suite 350, Calabasas, CA 91301