If you imported goods into the United States over the last few years and paid sweeping tariffs, you might be owed a substantial refund.

In February 2026, the Supreme Court struck down the tariffs implemented under the International Emergency Economic Powers Act (IEEPA) in the case Learning Resources, Inc. v. Trump. The Court ruled that the President exceeded his authority in setting those tariffs, effectively voiding them.

What this means for your business

Because the tariffs were ruled unconstitutional, U.S. Customs and Border Protection (CBP) is now legally required to refund the duties collected under those specific IEEPA actions.

To handle the massive influx of refund claims, CBP has established the Consolidated Administration & Processing of Entries (CAPE) system.

How to get your refund

Navigating the CAPE system and proving what you paid is not something you want to do on your own. A single paperwork error can delay your refund for months.

• Documentation is key: You need your original Entry Summaries (CBP Form 7501) proving you paid the IEEPA-specific duties.
• The CAPE Portal: Claims must be filed correctly through the newly established CAPE system to ensure swift processing.
• Statute of Limitations: While the exact deadlines are still being ironed out, you do not want to wait to file your claim.

Let Express Customs Service handle the red tape. We have over 50 years of experience battling the bureaucracy at CBP. We will pull your records, file your claim through CAPE, and make sure you get your money back.

Call us today at (310) 377-7114 to start your IEEPA tariff refund claim.