CIT Orders CBP Refund IEEPA Duties
Summary
Kelley Drye & Warren LLP reports that the U.S. Court of International Trade ordered U.S. Customs and Border Protection to refund all IEEPA duties for importers in the Euro-Notitions Florida case, regardless of whether entries have been liquidated. Judge Eaton consolidated this case with the dismissed Atmus Filtration matter, continuing the IEEPA refund mechanism. The government appeal deadline is June 8, 2026, and CBP must provide a status update by April 14.
What changed
The Court of International Trade issued an order directing CBP to refund all IEEPA duties without regard to liquidation status, effectively continuing the approach from the dismissed Atmus Filtration case. Judge Eaton consolidated the Euro-Notitions matter as the lead IEEPA refund case, with the government appeal deadline extended to June 8, 2026. The court explicitly declined to address whether statutory authority existed to remove de minimis treatment for small-value entries.
Importers subject to IEEPA duties should monitor CBP's development of the refund mechanism, as additional court conferences and status updates are scheduled. The case signals continued judicial scrutiny of IEEPA tariff implementation, though the government may appeal the order.
What to do next
- Monitor for CBP updates on IEEPA refund mechanism by April 14 deadline
- Prepare documentation for potential duty refunds if eligible under IEEPA
Archived snapshot
Apr 10, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
April 10, 2026
Update: New CIT Case Takes the Lead for IEEPA Refunds
Maggie Crosswy, Carrie L. Owens Kelley Drye & Warren LLP + Follow Contact LinkedIn Facebook X Send Embed On April 7, U.S. importer and plaintiff Atmus Filtration voluntarily dismissed its U.S. Court of International Trade case challenging the application of International Emergency Economic Powers Act (“IEEPA”) duties to its entries. Judge Eaton, who had been presiding over the Atmus Filtration case and who has been assigned all IEEPA dockets at the court, subsequently lifted the stay on a similar case filed by Euro-Notions Florida, Inc. Later that day, once the U.S. Department of Justice Attorneys had filed entries of appearance in the Euro-Notions lawsuit, Judge Eaton issued an order on the new docket directing the refund of IEEPA tariffs to all importers.
In his April 7 Order, Judge Eaton directed U.S. Customs and Border Protection to refund all IEEPA duties, regardless of whether the entry has been liquidated and whether the liquidation was final. This was the exact language the court used in the March 27 order in Atmus, discussed in our March 30 advisory, indicating the intent that Euro-Notions pick up right where Atmus left off.
The deadline for the U.S. Government to appeal this order has been pushed back to June 8, 2026. This has shifted from the prior date because the deadline is calculated from the CIT’s April 7 Order in the Euro-Notions case. Like the last order issued in Atmus, the April 7 Order in Euro-Notions makes clear that it does not address whether there was statutory authority to use the IEEPA to remove de minimis treatment for small value entries.
Prior to dismissal of the Atmus case, the CIT had ordered CBP to provide another status update by noon on April 14, in advance of a closed conference that afternoon. A similar order in Euro-Notions was entered on April 8, signaling that CBP’s development of the IEEPA refund mechanism will continue on track.
[View source.]
Related Posts
Latest Posts
- Update: New CIT Case Takes the Lead for IEEPA Refunds
- FDA Turns Up the Heat on GLP 1 Dupes Sold “For Research Use Only,” Finds Intended Use Suggests Otherwise
- IAPP Global Privacy Summit 2026: State AI Trends, FTC Signals, California’s DROP Build-Out, and the Hard Work of Cookie Compliance
- Update: CBP Further Details IEEPA Tariff Refund Process Including First Round of Eligibility and Timing See more »
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.
Attorney Advertising.
©
Kelley Drye & Warren LLP
Written by:
Kelley Drye & Warren LLP Contact + Follow Maggie Crosswy + Follow Carrie L. Owens + Follow more less
PUBLISH YOUR CONTENT ON JD SUPRA
- ✔ Increased readership
- ✔ Actionable analytics
- ✔ Ongoing writing guidance Join more than 70,000 authors publishing their insights on JD Supra
Published In:
Appeals + Follow Court of International Trade + Follow Customs and Border Protection + Follow Department of Justice (DOJ) + Follow Economic Sanctions + Follow Imports + Follow International Emergency Economic Powers Act (IEEPA) + Follow Refunds + Follow Statutory Interpretation + Follow Tariffs + Follow Antitrust & Trade Regulation + Follow International Trade + Follow more less
Kelley Drye & Warren LLP on:
"My best business intelligence, in one easy email…"
Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra: Sign Up Log in ** By using the service, you signify your acceptance of JD Supra's Privacy Policy.* - hide - hide
Related changes
Get daily alerts for JD Supra Trade Law
Daily digest delivered to your inbox.
Free. Unsubscribe anytime.
About this page
Every important government, regulator, and court update from around the world. One place. Real-time. Free. Our mission
Source document text, dates, docket IDs, and authority are extracted directly from Kelley Drye.
The summary, classification, recommended actions, deadlines, and penalty information are AI-generated from the original text and may contain errors. Always verify against the source document.
Classification
Who this affects
Taxonomy
Browse Categories
Get alerts for this source
We'll email you when JD Supra Trade Law publishes new changes.
Subscribed!
Optional. Filters your digest to exactly the updates that matter to you.