Mauricio Antonio Escobar

On April 20, 2026, U.S. Customs and Border Protection (CBP) launched Phase 1 of the Consolidated Administration and Processing of Entries (CAPE) portal, the new electronic mechanism for refunding International Emergency Economic Powers Act (IEEPA) tariffs invalidated by the U.S. Supreme Court in Learning Resources, Inc. v. Trump. For more context regarding the CAPE Portal Launch, refer to our previous client alert: Want a Tariff Refund?

On February 20, 2026, the U.S. Supreme Court issued a decision in Learning Resources, Inc. v. Trump and Trump v. V.O.S. Selections, Inc., holding that certain tariffs imposed pursuant to the International Emergency Economic Powers Act (“IEEPA”) were unconstitutional. As a consequence of this ruling, up to $170 billion in tariffs previously collected by U.S. Customs and Border Protection (“CBP”) may now be eligible for refund to importers.

On March 4, 2026, Judge Richard Eaton of the Court of International Trade (CIT) issued a sweeping order directing U.S. Customs and Border Protection (CBP) to refund tariffs collected under the International Emergency Economic Powers Act (IEEPA). “All importers of record whose entries were subject to IEEPA duties are entitled to the benefit of the Learning Resources decision,” wrote Judge Eaton in his order.