This is the third installment in our ongoing series of updates on IEEPA tariff litigation. Prior installments are available on our blog page.
Summary: The Court of International Trade’s order on March 4 is an encouraging step and increases the probability of IEEPA tariff refunds. However, it is still unknown if and how those refunds would be granted. Please reach out if you’d like to discuss your specific situation.
On March 4, 2026, CIT issued an order to U.S. Customs and Border Protection (CBP). The order requires that all IEEPA-related entries be liquidated, and that all liquidated entries which are not yet final be reliquidated.
What does this order mean?
The DOJ filed an oral motion to stay the order, which Judge Richard Eaton denied from the bench. Eaton indicated that existing procedures should be sufficient to process refunds.
The government has 60 days to appeal to the Federal Circuit. Nevertheless, the ruling is a positive step for importers hoping to recoup IEEPA tariffs.
What will happen next?
We expect refunds will ultimately be issued, though the collection process remains unclear. In the meantime, importers should consider the following three options. We are prepared to assist with each, directly or through our trusted partners.
1 – Continue to file duty drawback claims, including for IEEPA tariffs. Currently, this is the only confirmed method of collecting an IEEPA tariff refund. Please note that any drawback refund received will be subject to repayment if a direct refund is also issued on the same entries in the claim.
2 – File a protest within 180 days of liquidation. While it may not prove necessary, this is a low-cost way to preserve your refund options.
3 – File a lawsuit with CIT. This is the most expensive option; however, some believe the Court can only enforce repayment for importers who have filed suit.
Stay Informed
As the situation continues to evolve, we will keep you informed. In the meantime, if you have questions about how this development affects your drawback program or would like to explore your options, please reach out to us at info@cittabrokerage.com.
