CUSTOMS LITIGATION | 2026-08-19

IEEPA Tariff Refunds: How California Importers Recover Duties

On February 20, 2026, the Supreme Court struck down the IEEPA tariffs in Learning Resources v. Trump, the Court of International Trade subsequently ordered U.S. Customs and Border Protection to refund roughly 165 billion dollars in unlawfully collected duties, and California importers now face a critical strategic choice between pursuing administrative CAPE refunds and filing suit at the Court of International Trade to preserve their recovery rights.

On February 20, 2026, the United States Supreme Court issued one of the most consequential trade decisions in modern history, holding in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act does not authorize the President to impose tariffs. The 6-3 decision invalidated both the reciprocal tariffs and the fentanyl-related tariffs on Canada, Mexico, and China.

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