Nakachi Eckhardt & Jacobson, P.C. is a U.S. law firm focused on customs and international trade law, including every major facet of trade law impacting the importation and exportation of goods in the United States. Our offices are located in San Francisco, Seattle, and Los Angeles.
NE&J is known nationally and internationally for specialized work in cross-border trade and customs law. We do all of this from our offices along America’s west coast:
San Francisco, California
50 California Street; Suite 1500; San Francisco, California 94111
Seattle, Washington
450 Alaskan Way S.; Suite 200; Seattle, WA 94104
Los Angeles, California (meetings only)
515 S. Flower Street, 36th Floor; Los Angeles, California, 90071
-
Following the Supreme Court's ruling in Learning Resources, Inc. v. Trump (2026), importers who paid IEEPA tariffs may be entitled to refunds. The steps below outline the actions importers should consider.
Step 1: Verify Your Imports Were Subject to IEEPA Tariffs
Not all tariffs imposed during 2025-2026 were IEEPA tariffs. Section 232 tariffs on steel and aluminum, Section 301 tariffs on Chinese goods, and safeguard tariffs under other statutes remain in effect and were not affected by the Supreme Court's ruling. The Court's decision covers only tariffs imposed under IEEPA executive orders, including the April 2025 "reciprocal" tariffs and the initial tariffs on Canada, Mexico, and China that cited immigration and fentanyl emergencies. Review your entry documentation and CBP liquidation notices to confirm which tariffs apply to your imports.
Step 2: Develop Your Legal Strategy
The refund process can be legally complex. Importers should consult with experienced trade counsel as early as possible. Key questions include: whether your entries are already liquidated or still pending; the total dollar value of your IEEPA tariff exposure; whether the scale justifies litigation under 28 U.S.C. 1581(i); and whether any 180-day protest deadlines are approaching.
Step 3: Get on ACE and Begin Tracking ACH Refunds
ACE is CBP's web-based trade portal. CBP processes duty refunds exclusively through ACE Automated Clearinghouse (ACH) payments. If you are not enrolled in ACE with an ACH bank account, establish access immediately. Tariff refunds will not be issued via mailed checks.
Step 4: Consider Litigation Under 28 U.S.C. 1581(i) - Act Quickly
Importers with significant IEEPA tariff exposure should immediately consult trade counsel about filing an action in the U.S. Court of International Trade (CIT) under 28 U.S.C. 1581(i). This window will not remain open for long; once the legal issue becomes settled law, this jurisdictional avenue will be foreclosed.
Step 5: Gather Your Entry Data and Prepare to File a Protest
An administrative protest is the standard mechanism for challenging an erroneous duty assessment and will likely be the primary refund pathway for most importers. Protests are subject to strict filing rules: they cannot be filed prior to liquidation and are due within 180 days after liquidation. This deadline is strictly enforced.
For more details, visit IEEPATariffRefunds.info
TOPICS OF GENERAL INTEREST
Civil & Criminal Investigations
Duty and Civil Penalty Defense
If you are a new client, please visit our new client orientation page:
As trade lawyers, we may represent clients in a wide array of matters including:
Tariffs and excise taxes of all kinds (including tariffs under sections 201, 232, 301, IEEPA, safeguards, and Antidumping and Countervailing (ADCVD)).
Litigation in the Court of International Trade (CIT)
Classification rulings and tariff disputes
Customs Valuation strategies and disputes
Country of Origin issues (i.e., substantial transformation analysis)
Admissibility and Exclusion Issues
Rate advances and disputes over customs duties
Civil penalties and liquidated damages proceedings
Customs Audits and QRAs
Seizures and Detentions
Government Investigations and Enforcement Actions
When issues cannot be resolved within administrative proceedings, the law firm is frequently asked to resolve matters via federal litigation. This may include legal proceedings in the U.S. Court of International Trade (CIT), the Court of Appeals for the Federal Circuit (CAFC), and various other federal district and state courts.