Total Refunds: CIT Amends Order to CBP to Remove IEEPA Duties from All Liquidated Entries

On Friday, March 27, Senior Judge Richard Eaton amended the Court of International Trade (CIT) order against US Customs (CBP) which had previously ordered CBP to liquidate unprocessed and unfinalized entries “without regard” to IEEPA tariffs. The amended order now includes provision for all liquidated entries containing IEEPA duties, and prescribes that they be reliquidated without IEEPA duties.

This amendment has great implications for US importers desiring to obtain refunds on IEEPA duties paid across the total time frame the tariffs were in place.

While CBP has been slow to move on refunds of IEEPA duties, it has not been totally inactive. The new system in ACE designed to manage the refunds, CAPE, is in ongoing development; as of March 19, 2026, according a court declaration response, its claim portal is 73% complete, its mass processing component is 45% complete, and its liquidation/reliquidation component is 80% complete.

Contributor: Andrew Dosher

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