By: Brian Walczyk, Compliance Manager, TradeInsights, LCB, CCS

On March 4, 2026, the Court of International Trade ordered U.S. CBP to begin a process that would create refunds for Importers that have paid IEEPA tariffs – all without having to sue.

The order stated entries not currently liquidated are to be liquidated without regard to IEEPA duties, and any entries liquidated but not yet final are to be reliquidated without regard to IEEPA duties. A liquidation is considered final after 180 days from the date of liquidation.

The order did not address entries which are in final liquidation status.

The CIT did ask five questions of U.S. CBP which the answers can be seen here.

The Court asked, “Is it Customs’ position that, with respect to entries that are liquidated without IEEPA duties, the importers of record will be sent a refund in an amount equal to the IEEPA duties plus interest?”

Brandon Lord, the Executive Director, Trade Programs Directorate, Office of Trade, stated, “[A]ny validated refund of IEEPA duties would include interest.” He also noted that “CBP still requires a review period to ensure no violation of other Customs laws and no other duties, taxes, or fees are owed.”

The CIT is set to hold a closed-door meeting on March 6 to further discuss with the Government the order – and it is likely that the Government will appeal the CIT’s authority to issue such a broad injunction.

V. Alexander & Co., Inc. continues to urge the importing community to monitor entry liquidations, file protests where appropriate, and consult with legal counsel if considering filing suit at the CIT.

Suit at the CIT would likely be filed under 28 U.S.C. § 1581(i), which must be filed within two (2) years after the cause of action accrues (i.e. the payment of IEEPA duties). This should be an earmark for the trade community – February 2027 maybe be the statute of limitations for filing suit on some of the earliest entries impacted by IEEPA.

With the case now before the CIT we will continue to watch for developments on the exact mechanisms the court will deem appropriate for seeking IEEPA tariff refunds. Please contact your V. Alexander account team, or you may also contact our Trade Compliance team at tradeinsights@valexander.com with any questions, and you can always follow us on our website www.valexander.com for updates on this and other topics.