West Coast IEEPA Recovery

Los Angeles Importers: Recover Your IEEPA Tariff Refund

The Ports of Los Angeles and Long Beach form the busiest container port complex in the United States, and LAX is a top West Coast air cargo gateway. Southern California importers paid significant IEEPA duties across apparel, consumer goods, and electronics sectors. TariffIQ™ identifies your eligible entries and sequences your CAPE filing.

$132.5BAccepted for CAPE Processing
$106.6BSent to Treasury for Disbursement
$166BTotal IEEPA Refund Pool
330,000+Eligible Importers

📞 (404) 882-5839  •  Mon–Fri 9am–6pm ET  •  No obligation

Los Angeles Trade Profile

Los Angeles’s Role in U.S. Import Trade

The Supreme Court’s February 20, 2026 ruling in Learning Resources v. Trump held that IEEPA tariffs were unlawful, opening $166 billion in refunds across 53 million entry summaries and 330,000 importers of record. Los Angeles and Southern California importers are among those eligible — the Ports of LA and Long Beach alone handle a substantial share of all U.S. containerized imports. CBP’s CAPE system is actively processing refunds through Phase 1 and Phase 2. Phase 3, covering finally liquidated entries, was ordered July 17, 2026, but the general portal function remains undeployed, with no new date given as CBP continues building additional system validations.

Primary Port of Entry
Port of Los Angeles, Port of Long Beach, and Los Angeles International Airport (LAX)
Apparel & Fashion

Los Angeles's garment district and fashion importers paid significant IEEPA duties on apparel, textiles, and footwear from China, Vietnam, and Cambodia — high-volume entries with strong refund potential.

Consumer Electronics

Southern California's consumer electronics distributors import devices, components, and accessories from China and Taiwan through the region's ports at significant scale.

Furniture & Home Goods

LA's furniture and home goods importers moved substantial container volumes from China and Vietnam, with IEEPA duties adding meaningfully to per-container costs.

Toys & Consumer Products

Southern California's toy and general consumer products importers faced significant IEEPA exposure on high-volume seasonal shipments from Asian origins.

CAPE Filing Status

Which Phase Covers Your Entries?

CBP is processing IEEPA refunds in three phases. Your eligibility depends on your entry liquidation status and whether a Type 09 reconciliation entry has been filed.

● Phase 1 — Active

Unliquidated & Recent Entries

Entries not yet liquidated, or liquidated within 80 days of your CAPE Declaration filing date. Open since April 20, 2026. No Type 09 restriction.

● Phase 2 — Active

Reconciliation Entries

Entry Types 01, 02, 06 flagged for reconciliation with no Type 09 filed. Open since June 29, 2026. File CAPE Declaration before Type 09 — sequence matters.

● Phase 3 — Ordered, Not Deployed

Finally Liquidated Entries

Entries liquidated more than 80 days ago. The July 17, 2026 order is case-linked and limited to importers who already filed individual CIT lawsuits — roughly ~3,700 companies. CBP's most recent report confirms the general portal function is still not live, with no new date given.

How It Works

The Tariff Bureau Recovery Process

From eligibility screening to CAPE Declaration delivery — TariffIQ™ handles the analysis, we prep the filing, your licensed broker submits in ACE.

1

Free Eligibility Assessment

Submit your import profile at tariffbureau.com/assessment. TariffIQ™ screens your HTS codes, entry history, and liquidation status against CAPE Phase 1, 2, and 3 eligibility criteria. No obligation.

2

Refund & Interest Modeling

We build a CFO-ready financial model of your recoverable duties plus statutory interest under 19 U.S.C. § 1505. You see your number before signing anything.

3

CAPE Declaration Preparation

We build your CAPE Declaration CSV, validate Chapter 99 HTS codes, check ACH enrollment status in ACE, and verify filing sequence. Your licensed customs broker submits in ACE — we do the prep work.

4

Contingency Recovery

No recovery, no fee. We take a percentage of the refund when CBP pays. If you don’t recover, you owe nothing. The Form 4811 designee model means your ACH refund can flow directly through our account for disbursement.

Serving Los Angeles

Remote Advisory for Los Angeles & Southern California Importers

The Tariff Bureau serves Los Angeles, Orange County, the Inland Empire, and Southern California importers remotely through our digital engagement platform. Submit your free assessment online at tariffbureau.com/assessment and receive a TariffIQ™ eligibility report within minutes. For direct assistance, reach us at (404) 882-5839 or legal@tariffbureau.com, Monday through Friday, 9 AM – 6 PM Eastern.

With CAPE Phase 3 ordered but its general portal function still not deployed, and Section 122 having expired July 24 (replaced same-day by new Section 301 forced-labor tariffs of 10–12.5% on 60 countries), the tariff landscape continues shifting rapidly. Importers who act now capture more of the statutory interest accruing on their refund. The earlier you file, the higher your queue position and the more interest you collect.

Free • No Obligation • 3 Minutes

Find Out What Los Angeles Owes You

TariffIQ™ identifies your exact CAPE phase position, your refund estimate, and your next step. Free assessment, no obligation, no recovery no fee.

Start Free Assessment → 📞 (404) 882-5839

Mon–Fri 9am–6pm ET • legal@tariffbureau.com

Informational only. Not legal, tax, or financial advice. The Tariff Bureau LLC is not a law firm, is not a licensed customs broker, and is not affiliated with CBP or any U.S. government agency. The IEEPA statute of limitations accrual date remains legally unsettled. Consult qualified trade counsel for your specific situation.