Court Orders Refund of Invalid Tariffs on IEEPA Goods

JD Supra Trade Law

Filed March 4th, 2026

Detected March 7th, 2026

Summary

The U.S. Court of International Trade ordered U.S. Customs and Border Protection to refund invalid tariffs charged under the International Emergency Economic Powers Act (IEEPA). This ruling provides nationwide relief for importers, though an appeal is expected.

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What changed

The U.S. Court of International Trade (CIT) has ordered U.S. Customs and Border Protection (CBP) to refund tariffs previously imposed under the International Emergency Economic Powers Act (IEEPA), following a Supreme Court ruling that these tariffs were invalid. The CIT's order in Atmus Filtration, Inc. v. United States mandates the liquidation of unliquidated entries and reliquidation of non-final entries without applying IEEPA tariffs, establishing nationwide relief and centralizing these cases under a single judge. This action aims to process refunds for importers without requiring individual lawsuits, although the administration is expected to appeal.

Importers affected by these invalid tariffs should gather all relevant import paperwork, including amounts and dates of IEEPA tariffs paid, and assess their entries for accuracy. Establishing an Automated Commercial Environment (ACE) account is recommended for visibility and to receive potential refunds via ACH. Furthermore, importers should review contracts with customers and suppliers to understand obligations regarding tariff reimbursements and potential refunds, and exercise caution in new agreements to clearly define rights and responsibilities concerning tariffs.

What to do next

Gather import paperwork showing amounts and dates of IEEPA tariffs paid.
Assess all entries for correctness, including HTSUS codes, country of origin, and duties paid.
Review customer and supplier contracts regarding tariff payments and potential refunds.

Source document (simplified)

March 6, 2026

Court of International Trade Orders Refund of Invalid Tariffs

Adam Bruski, Aida Dismondy, Homayune Ghaussi, Adam Ratliff Warner Norcross + Judd + Follow Contact LinkedIn Facebook X Send Embed

On March 4, the U.S. Court of International Trade (CIT) issued a significant order regarding the refund of tariffs recently ruled invalid by the Supreme Court. In Atmus Filtration, Inc. v. United States, the CIT ordered U.S. Customs and Border Protection (CBP) to refund tariffs charged under the International Emergency Economic Powers Act (IEEPA). Specifically, the CIT required CBP to liquidate unliquidated entries and reliquidate non-final entries without applying IEEPA tariffs. “Liquidation” is the process by which import duties are finalized by CBP and typically occurs within 314 days of when the goods enter the country.

This ruling also underscores the CIT’s authority to issue nationwide relief. The CIT has indicated that Judge Richard Eaton will be the sole judge hearing cases involving IEEPA refunds. More than a thousand such cases have been filed in recent weeks.

While this order gives importers some hope that IEEPA refunds will be processed without the need for thousands of individual lawsuits, the Administration is expected to appeal — forcing further delays in resolving these issues. The CIT has scheduled a conference in the Atmus case this coming Friday, March 6, which may shed additional light on the Administration’s next steps.

In certain scenarios, an importer may also consider filing a protest with CBP or initiating a lawsuit before the CIT. Warner attorneys are assisting our clients in evaluating those options to determine the best path forward.

Warner’s Tariff Team will also continue monitoring these developments. While the refund process is being established and suppliers assess how to proceed, they should also consider taking affirmative steps to be ready for whatever comes next, including:

Gathering import paperwork showing the amounts and dates of IEEPA tariffs that were paid.
Assessing all of your entries for correctness to ensure HTSUS codes, country of origin, applicable duties and amounts paid, etc. are as they should be.
Opening an Automated Commercial Environment (ACE) account if you do not already have one. An ACE account provides better visibility into your tariff payments and should also allow you to register to receive ACH payments — the method CBP earlier indicated it would use to process refunds.
Reviewing customer and supplier contracts addressing tariff payments to determine what, if any, obligations you may have to your customers who have reimbursed tariff costs if refunds are issued and what, if any, obligations your suppliers have to you if you reimbursed tariff costs and refunds are issued.
Taking care in new contracts and commercial arrangements with your customers and suppliers to fully consider your and your supply partners’ rights and obligations regarding tariffs, including potential refunds.
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Related Posts
The Supreme Court Strikes Down Tariffs Under IEEPA
The Federal Circuit Court of Appeals Affirms IEEPA Tariffs Are Illegal
The U.S. Court of International Trade Stops Several IEEPA Tariffs

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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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Warner Norcross + Judd Contact + Follow Adam Bruski + Follow Aida Dismondy + Follow Homayune Ghaussi + Follow Adam Ratliff + Follow more less

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Appeals + Follow Court of International Trade + Follow Customs and Border Protection + Follow Government Agencies + Follow Harmonized Tariff Schedule of the United States (HTSUS) + Follow Imports + Follow International Emergency Economic Powers Act (IEEPA) + Follow International Trade + Follow SCOTUS + Follow Tariffs + Follow Administrative Agency + Follow International Trade + Follow more less

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