Update: On March 6, 2026, the Court of International Trade (CIT) paused its order directing Customs Border Protection (CBP) to immediately begin issuing refunds of tariffs collected under the International Emergency Economic Powers Act (IEEPA). Judge Richard Eaton limited his prior order by suspending the requirement for immediate compliance.
The decision followed a March 6, 2026 conference with the parties and the CIT’s review of a declaration from CBP official Brandon Lord. In that declaration, CBP explained the operational challenges associated with implementing immediate refunds and indicated that the agency is evaluating a system that could automatically process refunds within approximately 45 days.
What’s in the CIT Order?
Judge Richard Eaton directed CBP to take two operational steps:
- Liquidate current unliquidated entries without the IEEPA tariffs; and
- Reliquidate non-final liquidated entries without the IEEPA tariffs, effectively requiring CBP to refund duties paid on those entries.
The court also indicated that the U.S. Supreme Court’s decision in Trump v. CASA, which limited nationwide injunctions, does not apply to the CIT in the same way, allowing the court to order nationwide relief for importers. Chief Judge Barnett reportedly indicated that all IEEPA refund-related cases will be consolidated under Judge Eaton.
Key Implications: What’s Clear and What Isn’t
- A clearer refund pathway established but not finalized
This order provides the clearest operational direction to date for refunding IEEPA tariffs on unliquidated and non-final entries. - Government appeal is likely
Because the order is appealable, we expect the U.S. government to seek Federal Circuit review and request a stay. If a stay is granted, refunds could be delayed until the appellate court decision. - CBP scrutiny expected as refunds roll out
In court filings, the government noted that annual entry volumes increased significantly following the tariffs (from ~39M entries to ~71M entries). The CBP also emphasized that it must verify that “no violation of other Customs laws and no other duties, taxes, or fees are owed,” such as Section 232 tariffs, Section 301 tariffs, or AD/CVD duties. This is a strong signal that refund activity may trigger CBP scrutiny of affected entries. - Liquidated entries still require action by importers
The order primarily focused on unliquidated or non-final entries. For entries that have already liquidated, importers will likely still need to file protests within 180 days of liquidation to preserve refund rights. - Operational execution remains unclear
It is still unclear whether the CBP will proactively reliquidate entries, allow refunds to occur through normal liquidation cycles, or whether the order will benefit importers who have not filed lawsuits.
Practical Refund Takeaways for Importers
It’s important for importers to not assume refunds will occur automatically. Rather, continue protecting your rights by:
- Monitoring liquidation status in ACE for impacted entries.
- Confirming ACH refund setup in ACE to avoid payment delays.
- Reviewing entries where IEEPA tariffs were paid and validating the underlying data (entry numbers, dates, flags, and related duty exposure).
- Filing protests within 180 days of liquidation where applicable to preserve refund rights.
- Evaluating litigation strategies where timelines are tight or refund rights may expire.
Final Thoughts: Monitoring the Refund Process
This is the most significant development on IEEPA tariff refunds since the U.S. Supreme Court ruling. However, the path to repayment is not settled: an appeal is likely, and the CBP’s operational approach, along with the level of enforcement scrutiny, will shape both timing and outcomes.
Aprio’s Customs and Tariffs team will continue tracking the litigation and CBP implementation closely as the process evolves.
