FEDERALCLAIMS.US · CURRENT UPDATES
Tariff &
Refund Watch
Current developments in IEEPA tariff refunds, CBP's CAPE process, Court of International Trade proceedings, and the statutory tariff measures now affecting U.S. importers — including the Section 338 duties on specified Canadian goods that took effect August 22, 2026.
STATUS SNAPSHOT · AUGUST 25, 2026
The IEEPA merits are resolved. Refund administration continues. New Section 338 duties are now live, and Canada has published countermeasures for September 8.
The current record has split into two different tracks: recovery of IEEPA duties already collected, and compliance with newer tariffs imposed under other statutes. An importer can now have a refund problem on an old entry and a new-duty problem on a current shipment at the same time.
IEEPA does not authorize tariff imposition.
The Supreme Court's February 20 decision in Learning Resources, Inc. v. Trump resolved the central statutory-authority question. Current disputes concern implementation, refunds, liquidation, reliquidation, jurisdiction, and the scope of judicial relief.
Supreme Court opinion ↗CAPE remains the principal administrative IEEPA refund channel.
CBP's active framework includes qualifying unliquidated and recently liquidated entries, specified reconciliation-flagged entries, and qualifying warehouse withdrawals. Entry status still controls eligibility.
ACE & CAPE Guide →Broader relief remains contested.
Oral argument occurred in V.O.S. Selections on August 6 and in Freestyle World on August 19. As of this update, this page does not identify a published written order finally resolving class certification.
Official CIT audio record ↗Three additional 50% duty measures took effect August 22.
CBP is implementing Section 338 under HTSUS headings 9903.03.12–9903.03.16. Headings .12, .13 and .14 carry the 50% additional duty on specified Canadian goods; .15 and .16 identify specified 0% Section 338 exclusions.
Review the live Canada tariff record →Negotiations were suspended; Canada has now published its counter-tariff schedule.
Canada suspended the latest bilateral trade negotiations on August 21. On August 25, the Department of Finance published the next counter-tariff schedule: 15%, 25% and 50% rates on listed U.S.-origin goods, effective September 8, 2026.
Official Canadian product list ↗Section 301 and Section 232 remain separate current-law tracks.
The Section 301 forced-labor action covering 60 economies is in effect, as is the separate Brazil Section 301 action. Section 232 measures remain independently operative. Product coverage, exclusions and stacking must be checked against the current HTSUS and implementation instructions.
Compare tariff authorities →For covered Canadian merchandise entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. Eastern on August 22, the Section 338 duty is now an entry-level customs charge. It is not merely an announced policy or negotiating threat.
WHAT CHANGED
The current-status page now has to track recovery and new tariff collection at the same time.
The sequence below separates the IEEPA refund program from the new statutory tariff actions that followed it.
Supreme Court
Learning Resources holds that IEEPA does not authorize the President to impose tariffs.
CAPE Phase 1
CBP activates ACE-based CAPE filing for qualifying IEEPA refund entries.
CAPE expansion
Specified Entry Types 01, 02 and 06 flagged for reconciliation become eligible where Type 09 has not yet been filed.
Warehouse rule
Warehouse Entries 21 and 22 stop being accepted on CAPE declarations; qualifying withdrawals remain eligible.
Brazil Section 301
A separate Section 301 action begins on covered Brazilian goods, subject to stated exclusions and implementation rules.
Section 122 expires
The temporary Section 122 surcharge reaches the end specified by Proclamation 11012.
Forced-labor Section 301
USTR's 60-economy Section 301 action becomes effective with country- and product-specific treatment.
V.O.S. argument
The CIT hears argument concerning proposed class treatment for importers outside ordinary CAPE access.
Freestyle World argument
The CIT holds a separate oral argument on class certification.
Canada Section 338 goes live
CBP publishes filing guidance; the additional duties take effect at 12:01 a.m. Eastern on August 22.
Canada publishes counter-tariffs
Canada releases a tariff-item list with 15%, 25% and 50% rates scheduled to take effect September 8.
CURRENT CAPE FRAMEWORK
Start with ACE and the actual entry status.
CAPE is not a universal refund switch. CBP validates the entry against current program rules before administrative processing occurs.
CBP states that filers may not initiate an IEEPA duty refund request by filing a Post Summary Correction. CAPE filing and ordinary customs-correction procedures should be treated as distinct processes.
CURRENT RECOVERY MAP
Sort the entries before choosing the remedy.
The same IEEPA tariff can sit in different procedural positions depending on liquidation, CAPE eligibility, protest status and court history.
Administrative processing
Confirm importer-of-record or authorized broker access, validate the entry universe, prepare the CAPE declaration, monitor validation results and verify refund-payment information.
ACE / CAPE path →Separate protest status
Review the protested decision, covered entries, deadlines, suspension status and the effect of any change before altering an existing protest solely to pursue CAPE.
Protest guide →Court-ordered reliquidation
Importers already before the CIT may be covered by importer-specific relief directing CBP to liquidate or reliquidate eligible entries without IEEPA duties.
CIT roadmap →Highest procedural uncertainty
Broader class treatment remains contested. Do not assume that an importer outside CAPE and outside an existing court order automatically receives the same relief as a named plaintiff.
Review judicial path →Refund control & allocation
A customer may have economically borne a tariff without being the importer recognized by CBP. Contracts, invoices, credits, surcharges and refund-sharing terms may control the commercial allocation.
Recovery & Compliance →Reconcile the actual refund
Track principal, interest, offsets, ACH payment status, customer credits, broker activity and any difference between the entry universe submitted and the consolidated refund actually issued.
Refund Guide →CURRENT COURT RECORD
The legal question has shifted from tariff authority to remedy and access.
The Supreme Court answered the IEEPA power question. The live disputes now concern who receives refunds, how final liquidation is overcome where permitted, and whether class treatment can reach importers outside existing individual cases.
CURRENT TARIFF ENVIRONMENT
Recovery and current import compliance are now different tracks.
Do not use the old IEEPA or expired Section 122 framework to classify a current entry. Current duties arise under separate statutes, findings, product lists and Chapter 99 instructions.
IEEPA tariffs
Collection under the challenged IEEPA tariff regime has ended. The continuing issues are refund, interest, liquidation, reliquidation, litigation and commercial allocation.
Supreme Court Decision Guide →Section 122 temporary surcharge
Proclamation 11012 imposed a temporary 10% surcharge beginning February 24 and specified an end at 12:01 a.m. EDT on July 24 absent statutory extension.
Section 122 historical record →Forced-labor Section 301
USTR's final action covers 60 investigated economies. Depending on the economy and product, the action uses 10%, 12.5%, or specified net-of-MFN treatment, with product exemptions and implementing rules.
Official USTR action ↗Separate Brazil Section 301 action
A separate Section 301 action applies additional duties to covered Brazilian goods, subject to specified exemptions and CBP implementation instructions.
Official USTR Brazil action ↗Section 338 additional duties
Specified Canadian goods under headings 9903.03.12–9903.03.14 receive an additional 50% duty for qualifying entries beginning August 22. Headings 9903.03.15–.16 identify specified 0% Section 338 exclusions.
Canada Tariffs Now in Force →Section 232 and other measures
Section 232 duties and other current statutory measures remain separate from IEEPA recovery. Some Section 232-covered goods are excluded from the additional Section 338 duty but remain subject to their own Section 232 treatment.
Tariff Power & Authority →CBP's Section 338 guidance states that products covered by the Canada headings continue to be subject to other applicable antidumping, countervailing, tariff, tax, fee, exaction and charge rules. The correct landed-cost calculation therefore begins with the actual Chapter 1–97 classification and then tests every applicable Chapter 99 measure and exclusion.
CANADA · ENTRY-LEVEL IMPLEMENTATION
The 50% headline becomes a customs calculation through the HTSUS.
CBP's August 21 implementation notice is the operational bridge between the presidential proclamations and the entry summary.
| HTSUS Heading | Section 338 treatment | Operational meaning | Current status |
|---|---|---|---|
| 9903.03.12 | 50% additional ad valorem | Specified Canadian articles associated with the alcoholic-beverage proclamation and corresponding U.S. note. | Effective Aug. 22, 2026 |
| 9903.03.13 | 50% additional ad valorem | Specified Canadian articles associated with the dairy proclamation and corresponding U.S. note. | Effective Aug. 22, 2026 |
| 9903.03.14 | 50% additional ad valorem | Specified Canadian articles associated with the motor-vehicle proclamation and corresponding U.S. note; the covered basket extends beyond vehicles. | Effective Aug. 22, 2026 |
| 9903.03.15 | 0% additional Section 338 duty | Specified articles identified in CBP guidance, including categories separately covered by Section 232 treatment. Other applicable duties continue. | Section 338 exclusion heading |
| 9903.03.16 | 0% additional Section 338 duty | Specified civil-aircraft articles and components described by the operative note. Other applicable duties continue. | Section 338 exclusion heading |
CBP instructs that entered value generally remains reported on the Chapter 1–97 classification unless Chapter 98 rules require different treatment. The Section 338 duty is an additional ad valorem charge on the applicable customs value; it is not calculated as 50% of the other tariffs themselves.
CANADA · DIPLOMATIC STATUS
The U.S. duties are in force; Canada has now published the next counter-tariff schedule.
Keep the legal tariff record separate from the negotiating and sovereignty dispute. The proclamations and CBP instructions control U.S. entry treatment; Canada's August 25 Department of Finance materials now provide the operative tariff-item list for the next Canadian countermeasures.
Section 338 duties are being collected.
The three U.S. measures became effective August 22 after the three-day suspension provided by Proclamation 11056.
Proclamation 11056 ↗Canada suspended the latest talks.
Prime Minister Carney announced on August 21 that Canada was suspending the negotiations after concluding that the latest U.S. terms were unfair, uneconomic and insufficiently reliable.
Canada statement ↗Counter-tariff schedule published for September 8.
Canada will impose 15%, 25% and 50% tariffs on listed U.S.-origin goods effective 12:01 a.m. September 8, 2026. The list draws from products targeted by U.S. Section 338 and Section 232 measures, with product-level rates matching the corresponding U.S. rate.
Official tariff-item list ↗WHAT IMPORTERS SHOULD CHECK NOW
Work from the entry record, not the headline rate.
For both refund and current-compliance work, the operative answer depends on the specific importer, entry, classification, date and procedural status.
PRIMARY SOURCES
Read the current official record.
Operational and legal status should be verified against current government and court materials before a deadline-sensitive or entry-specific decision is made.
Learning Resources, Inc. v. Trump
February 20, 2026 opinion holding that IEEPA does not authorize tariff imposition.
Open opinion ↗CSMS #68340863
Core CAPE Phase 1 filing, processing, protest, PSC and ACH guidance.
Open CBP notice ↗CSMS #69035485
June 2026 CAPE expansion for specified reconciliation-flagged entries.
Open CBP notice ↗CSMS #69127837
July 2026 treatment of warehouse entries and warehouse withdrawals under CAPE.
Open CBP notice ↗Public audio proceedings
Includes V.O.S. Selections on August 6 and Freestyle World on August 19.
Open CIT recordings ↗CBP CSMS #69606660
Entry-filing guidance for the Section 338 Canada duties effective August 22.
Open CBP guidance ↗Proclamation 11056
Moves the effective time for Proclamations 11046–11048 to August 22, 2026.
Open proclamation ↗Forced-labor action
Final Section 301 action covering 60 economies with specified rates and product exemptions.
Open USTR record ↗Brazil Section 301 action
Separate final action addressing specified Brazilian acts, policies and practices.
Open USTR record ↗August 21 trade statement
Canada's statement suspending negotiations and announcing a matching tariff response.
Open Canada statement ↗September 8 product list
Department of Finance Canada tariff-item list for the 15%, 25% and 50% counter-tariffs scheduled to take effect September 8.
Open official product list ↗Search the Tariff Public Record
Use the catalog to find the controlled FCA Source Record and the underlying official source.
Search the catalog →WEBSITE STATUS POLICY
One live status page. Permanent pages stay durable.
Current court schedules, CAPE functionality, refund implementation, Section 338 Canada treatment, and changing tariff measures are maintained on this page. Practical guides should explain durable procedure without duplicating a dated litigation narrative. Mature government and judicial records should be preserved separately in the Tariff Public Record.
FEDERALCLAIMS.US
Verify the entry.
Check the current status.
Preserve the available path.
Refund rights and current tariff liability both begin with the controlled entry record.