CIT Orders Refunds of IEEPA Tariffs on Unliquidated Entries

JD Supra Trade Law

Filed March 5th, 2026

Detected March 6th, 2026

Summary

The Court of International Trade (CIT) has ordered U.S. Customs and Border Protection (CBP) to refund tariffs collected under the International Emergency Economic Powers Act (IEEPA) on unliquidated and not finally liquidated entries. This ruling benefits all importers who paid these tariffs.

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What changed

The Court of International Trade (CIT) issued an order directing U.S. Customs and Border Protection (CBP) to refund tariffs collected under the International Emergency Economic Powers Act (IEEPA) on unliquidated and not finally liquidated entries. The court's decision in Atmus Filtration, Inc. v. United States (CIT No. 26-01259) mandates that CBP liquidate these entries without regard to IEEPA duties and reliquidate any entries where liquidation is not final. This ruling is based on the principle that all importers of record subject to IEEPA duties are entitled to the benefit of prior court decisions, and the CIT's national jurisdiction allows for such broad orders.

This order represents a significant win for importers, potentially leading to substantial refunds. While the government's response is pending, importers should be aware that the ruling applies to all who paid IEEPA tariffs, not just the plaintiff. Importers with unliquidated entries should expect CBP to process these without the IEEPA duties. For entries that were liquidated but not finally (i.e., within the 180-day protest period), importers should ensure timely protests are filed to benefit from this order. The order does not address entries that were finally liquidated more than 180 days prior without a protest. A conference is scheduled to discuss refund plans.

What to do next

Review import records for entries subject to IEEPA duties that are unliquidated or not finally liquidated.
Ensure timely filing of protests for any liquidated entries within 180 days of liquidation to preserve the right to a refund.
Monitor CBP's response and any further proceedings or guidance related to the CIT order.

Source document (simplified)

March 5, 2026

CIT Orders Refunds of IEEPA Tariffs on Unliquidated and Not Finally Liquidated Entries

Elio Gonzalez, Jason Waite, Chunlian Yang Alston & Bird + Follow Contact LinkedIn Facebook X Send Embed Yesterday (March 4, 2026) the Court of International Trade (“CIT”) issued an order in Atmus Filtration, Inc. v. United States, CIT No. 26-01259, directing U.S. Customs and Border Protection (“CBP”) to refund IEEPA tariffs on unliquidated and not finally liquidated entries. The court orders that “with respect to any and all unliquidated entries that were entered subject to IEEPA duties, U.S. Customs and Border Protection is hereby directed to liquidate those entries without regard to the IEEPA duties. Any liquidated entries for which liquidation is not final shall be reliquidated without regard to IEEPA duties.”

In the order, Judge Eaton states that, “All importers of record whose entries were subject to IEEPA duties are entitled to the benefit of the Learning Resources decision.” He finds that the Trump v. CASA, Inc. case where the Supreme Court held that universal injunctions are impermissible, does not apply to the orders that will issue in this case because the CIT was provided with national geographic jurisdiction. Given its exclusive jurisdiction, Judge Eaton reasons that “parties to a case in no other court will be bound by this order.” Moreover, the Chief Justice of the CIT indicated that only Judge Eaton will hear cases pertaining to IEEPA refunds, so “there is no danger that another Judge, even one in this Court, will reach any contrary conclusions.”

Takeaways:

While this is a clear win for importers, we do not know how the Government will respond or if it will appeal the CIT’s order. We will continue to monitor activity at the CIT and the Government’s response to this order. A CIT conference between the parties is scheduled for this Friday, March 6, where the refund plans are slated to be discussed.
The plain language of the order is not limited to the plaintiff in this particular case. Rather, the CIT makes clear that all importers of record who paid IEEPA tariffs are entitled to the benefit of the Supreme Court’s decision.
CBP has been ordered to liquidate “any and all” unliquidated entries without regard to IEEPA duties. It is common for CBP to liquidate or reliquidate entries with refunds where it is determined that the duties deposited by an importer at the time of entry are not required by law.
CBP has also been ordered to reliquidate any liquidated entries for which liquidation is not final without regard to IEEPA duties. Liquidation is final in most instances unless a protest is filed within 180 days. Given the CIT’s order, it continues to be critical for importers to timely file protests within 180 days of liquidation so that liquidation does not become final.
The CIT’s order does not address finally liquidated entries, such as those that have been liquidated for more than 180 days and where no protest was timely filed with CBP. [View source.]

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.
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