The San Pedro Bay port complex — the Port of Los Angeles and the Port of Long Beach — is the single largest concentration of IEEPA tariff exposure in the United States. Together, these two ports handle approximately 40% of all U.S. containerized imports, and a disproportionate share of that volume comes from China, the primary target of IEEPA tariff actions.
During the IEEPA tariff period from February 2025 through February 2026, the LA/Long Beach complex processed an estimated $180 billion in Chinese-origin imports alone. At surcharge rates of 20-34%, that translates to roughly $36-61 billion in IEEPA duties collected at these two ports. It is, by any measure, the largest single pool of refundable IEEPA tariffs in the country.
The Supreme Court said those duties were unconstitutional. Now the question is how to get them back efficiently.
Understanding the LA/Long Beach Port Complex
Two Ports, One Gateway
Despite being operated by separate port authorities, the ports of Los Angeles and Long Beach function as a single trade gateway. They share the San Pedro Bay, sit side by side, and are served by the same rail lines and truck routes. For customs purposes, they’re both within CBP District 2704.
This is actually good news for IEEPA recovery: all your entries through either port are filed with the same CBP district, simplifying the claim process compared to importers who use ports across multiple districts.
Combined port statistics (2025):
| Metric | Value |
|---|---|
| Total TEUs handled | 17.6 million |
| Share of U.S. containerized imports | ~40% |
| Top origin country | China (~55% of volume) |
| Number of shipping services | 90+ weekly |
| Container terminals | 13 |
| Estimated IEEPA duties collected | $36-61 billion |
Terminal-by-Terminal Breakdown
The LA/Long Beach complex has 13 major container terminals operated by various terminal operators and shipping lines:
Port of Los Angeles terminals:
- APM Terminals (Pier 400) — the largest single terminal, heavy China volume
- TraPac (Berths 136-147) — automated terminal, diverse Asian origins
- Yusen Terminals (Berths 212-225) — Japan and broader Asian services
- Everport Terminal Services (Berths 226-236) — Evergreen and alliance partners
- West Basin Container Terminal (Berths 97-109) — CMA CGM and partners
- China Shipping Terminal (Berths 100-102) — COSCO and Chinese carrier services
Port of Long Beach terminals:
- Long Beach Container Terminal (Middle Harbor) — ONE and alliance partners
- Total Terminals International (Pier T) — MSC services
- Pacific Container Terminal (Pier J) — various carriers
- International Transportation Service (Pier G) — Hyundai and others
- Ports America (Pier F) — various carriers
- Long Beach Container Terminal (Pier E) — additional capacity
The terminal your cargo discharged at doesn’t change your refund process — all entries within District 2704 are handled the same way. But knowing your terminal can help you correlate shipping records with customs entries when building your claim file.
Top Import Categories and IEEPA Exposure
The LA/Long Beach import mix is dominated by high-value consumer goods from China, which carried the highest IEEPA surcharge rates.
Category-by-category IEEPA exposure at LA/Long Beach:
| Category | Annual Import Value | IEEPA Rate Range | Estimated Surcharge |
|---|---|---|---|
| Consumer Electronics | $48 billion | 20-34% | $9.6-$16.3 billion |
| Furniture/Home Goods | $22 billion | 20-34% | $4.4-$7.5 billion |
| Apparel/Footwear | $18 billion | 20-34% | $3.6-$6.1 billion |
| Toys and Games | $12 billion | 20-34% | $2.4-$4.1 billion |
| Auto Parts | $10 billion | 20-25% | $2.0-$2.5 billion |
| Industrial Machinery | $8 billion | 20-25% | $1.6-$2.0 billion |
| Plastics/Rubber | $6 billion | 20-25% | $1.2-$1.5 billion |
Per-Container Economics
Understanding the per-container IEEPA impact helps you estimate your own refund. Here are typical per-container surcharges by commodity type for Chinese-origin goods entering through LA/Long Beach:
| Commodity | Typical Container Value | IEEPA Surcharge per Container |
|---|---|---|
| Consumer electronics | $150,000-$400,000 | $30,000-$136,000 |
| Furniture | $60,000-$150,000 | $12,000-$51,000 |
| Apparel | $80,000-$200,000 | $16,000-$68,000 |
| Toys | $50,000-$120,000 | $10,000-$40,800 |
| Auto parts | $40,000-$100,000 | $8,000-$25,000 |
| Mixed consumer goods | $60,000-$150,000 | $12,000-$51,000 |
Multiply your containers by the relevant per-container surcharge, and you have a rough refund estimate. For a more precise calculation, see our guide on how to calculate your IEEPA tariff refund amount.
Recovery Paths Specific to LA/Long Beach
All four recovery paths are available to LA/Long Beach importers, but the port complex’s massive volume creates some specific dynamics worth understanding.
Post-Summary Corrections: The Fast Lane
For unliquidated entries (generally filed from mid-2025 onward), post-summary corrections through ACE are the fastest path. Your broker files the PSC to remove the 9903-series IEEPA HTS codes, CBP recalculates, and the refund is processed.
LA/Long Beach-specific consideration: Given the enormous volume of PSCs that CBP District 2704 will receive, early filers will have a significant timing advantage. CBP processes claims sequentially, and District 2704’s queue will be the longest in the country. Filing your PSCs now puts you ahead of importers who wait.
The step-by-step filing guide walks you through the entire process.
Protests: Watch Your Deadlines
For liquidated entries within the 180-day protest window, formal protests are the path. The critical action item for LA/Long Beach importers is checking liquidation dates on February-May 2025 entries. These are the entries most likely to be approaching the protest deadline.
Volume warning: CBP District 2704 is going to receive more protest filings than any other district in the country. While protests are legally required to be processed regardless of volume, the practical reality is that high-volume districts may take longer. File as early as possible.
CIT Litigation
For entries where the protest window has expired, CIT litigation remains an option. Given the concentration of high-value claims in the LA area, CIT filings from LA/Long Beach importers could represent a significant share of total IEEPA litigation.
Immediate Capital
Large LA/Long Beach importers with substantial refund claims and working capital needs can pursue immediate capital through claim assignment. This is particularly relevant for importers who’ve been cash-strained by a year of IEEPA surcharges and can’t wait 18-36 months for government processing.
Get your free Impact Assessment →
Navigating CBP District 2704
The Processing Volume Challenge
CBP District 2704 processes more formal entries than any other district in the country. When IEEPA refund claims start flowing in from the port’s thousands of importers, the district will face an unprecedented workload. This isn’t a reason to delay — it’s a reason to file immediately.
Think of it like getting in line at the DMV. The line is going to be long no matter what. But the people who show up first get served first. Every day you wait to file is another day you spend further back in the queue.
Working With LA/Long Beach Brokers
The LA customs broker community is the largest in the country, with dozens of firms ranging from boutique specialists to global operations. Most are already gearing up for IEEPA recovery work. If your broker hasn’t contacted you about filing, reach out proactively.
Key questions to ask your broker:
- Have you begun filing post-summary corrections for my unliquidated entries?
- Which of my entries have already liquidated, and what are the protest deadlines?
- Do I have any entries approaching the 180-day window?
- Can you provide a complete list of all 9903-series duties paid on my entries?
FTZ Considerations
LA and Long Beach host several Foreign Trade Zones (FTZ 202, FTZ 50, FTZ 236). If you used an FTZ to defer or manage duties, the IEEPA component is still refundable — but the FTZ entry documentation is structured differently than standard consumption entries. Your broker needs to handle FTZ-specific filings, which may add some complexity to the process. A thorough impact assessment accounts for FTZ entries.
What Makes LA/Long Beach Unique
The Transloading Factor
A significant share of LA/Long Beach imports are transloaded — goods are unloaded from ocean containers and reloaded into domestic truck trailers at warehouses near the port. Transloading is a logistics decision, not a customs one, so it doesn’t affect your IEEPA refund. But transloading importers sometimes have more fragmented record-keeping because goods move through multiple handling points. Make sure your entry records are complete.
The Chassis Shortage and Detention Charges
During the IEEPA period, LA/Long Beach experienced periodic chassis shortages and container dwell-time issues. Some importers paid demurrage and detention charges on top of IEEPA tariffs. While demurrage charges aren’t refundable as IEEPA duties, the tariff surcharges on the goods in those delayed containers absolutely are.
Multi-Party Shipments
LA/Long Beach handles a high volume of consolidated shipments where multiple importers share a single container. If you participate in LCL (less-than-container-load) shipments, your refund claim is based on your portion of the entry, not the entire container. Your broker or freight consolidator should be able to isolate your entries.
Industry-Specific Recovery Guidance
Consumer Electronics Importers
If you import smartphones, laptops, monitors, peripherals, or components through LA/Long Beach, your per-entry IEEPA exposure is among the highest of any commodity category. Consumer electronics from China carried surcharges of 20-34%, and the high per-unit values mean each container generated substantial duties. A 40-foot container of laptops worth $400,000 could have carried $80,000-$136,000 in IEEPA surcharges alone.
For electronics importers, the volume of entries can be staggering. If you move 20-100 containers monthly, your annual IEEPA refund could easily reach eight figures. Use the refund amount calculator for a precise estimate.
Furniture and Home Goods Importers
LA/Long Beach is the primary gateway for Chinese furniture entering the U.S. market. Furniture carries high IEEPA rates and has high per-container values, making it one of the most refund-rich categories at the port. If you import furniture, your recovery should be a top financial priority.
Toy Industry
The toy industry relies heavily on Chinese manufacturing, and LA/Long Beach is where most imported toys enter the country. The seasonal nature of toy imports — heavy ordering in summer and fall for holiday retail — means your IEEPA exposure may be concentrated in certain months. Make sure your claim captures the full period, including any pre-holiday inventory shipments.
Auto Parts
Southern California’s automotive sector imports parts from China and other Asian origins through the port complex. Auto parts typically carry lower IEEPA rates (20-25%) than consumer goods, but the volume can make up for the rate difference. Check your eligibility by country of origin for the specific rates on your parts.
Fast Fashion and Apparel
LA’s fashion district is fed by massive apparel imports from China and Southeast Asia. Fast fashion’s rapid inventory turnover means high-frequency importing — dozens of containers monthly for mid-size brands. Every container carried IEEPA surcharges, and the cumulative total across a year of high-frequency importing is substantial.
Calculating Your LA/Long Beach IEEPA Refund
- Pull your ES-003 report from ACE for all District 2704 entries during the IEEPA period
- Identify 9903.01 and 9903.02 HTS codes on each entry
- Sum the associated duties — this is your gross refundable amount
- Check liquidation status for each entry
- Assign recovery paths: PSC for unliquidated, protest for within-window, CIT for expired
Representative refund estimates for LA/Long Beach importers:
| Importer Size | Monthly Containers | Estimated Annual IEEPA Refund |
|---|---|---|
| Small (1-5/month) | 12-60/year | $150K-$3M |
| Mid-size (5-25/month) | 60-300/year | $1.5M-$12M |
| Large (25-100/month) | 300-1,200/year | $6M-$50M |
| Major (100+/month) | 1,200+/year | $25M+ |
Frequently Asked Questions
My containers discharge at Long Beach but my customs entry was filed by an LA-based broker. Which port district?
Both the Port of Los Angeles and the Port of Long Beach are within CBP District 2704. It doesn’t matter which physical terminal your containers discharged at — all entries in the district are processed by the same CBP office, and your refund claim is filed with District 2704 regardless of terminal.
I’ve heard CBP is slow at processing refunds. Should I just wait?
Absolutely not. CBP’s processing timeline is outside your control, but when you file is entirely within your control. The cost of waiting is real: delayed filing means delayed refund, and for liquidated entries, it means a shrinking protest window. File now, and you’ll be at the front of the line when processing begins in earnest.
Can I file my own PSC or protest without a customs broker?
Technically, an importer of record can file their own entries and corrections through ACE. Practically, the IEEPA refund process involves specific HTS code modifications and compliance documentation that most importers don’t handle directly. Using your existing customs broker is the fastest and most reliable approach. If you need to find a broker, look for one with specific experience in IEEPA tariff recovery.
The Urgency Factor at LA/Long Beach
Processing Queue Position
CBP District 2704 will receive more IEEPA refund claims than any other district in the country — by a significant margin. Your position in that processing queue is determined by when you file, not when the Supreme Court issued its ruling. Every week of delay means weeks of additional processing time before you see your refund.
Approaching Protest Deadlines
For entries filed in February-April 2025, the liquidation dates likely fell in the November 2025 to January 2026 range (approximately 314 days after filing). That puts the 180-day protest windows at approximately May-July 2026. If you haven’t filed protests for these entries yet, the deadline is approaching.
The Capital Cost
For LA/Long Beach importers with multi-million-dollar refund claims, every month of delay represents a real capital cost. At a 5% annual cost of capital, a $10 million claim delayed by 12 months costs $500,000 in opportunity value. Filing today versus filing next quarter could represent hundreds of thousands of dollars in time-value savings.
Take Action Now
The Port of Los Angeles and Port of Long Beach represent the largest single concentration of refundable IEEPA duties in the country. If you import through San Pedro Bay, your refund is waiting — but the processing queue is going to be enormous, and the protest deadlines on early-period entries are approaching.
Start your free Impact Assessment at tariffresolution.com/assessment. We’ll analyze every entry you filed through LA/Long Beach during the IEEPA period, calculate your total refundable duties, and build a recovery plan that gets your money back as quickly as possible. No cost to start, no obligation. The largest refund pool in the nation is at your doorstep — claim your share.
