CustomsGeniusCIT Orders CBP to Refund All IEEPA Tariffs
On March 4, 2026, the U.S. Court of International Trade issued a universal order in Atmus Filtration, Inc. v. United States (Court No. 26-01259) directing U.S. Customs and Border Protection to liquidate and reliquidate all entries subject to IEEPA tariffs without assessing IEEPA duties. The order follows the Supreme Court's February 20, 2026 ruling in Learning Resources, Inc. v. Trump, 607 U.S. ___ (2026), which held 6–3 that IEEPA does not authorize the president to unilaterally impose tariffs.
What the CIT Order Requires
The CIT's order is universal in scope, meaning it applies to all importers—not just the plaintiff in the case. The order directs CBP to take two actions:
- Liquidate all unliquidated entries subject to IEEPA tariffs without assessing IEEPA duties. This effectively mandates an automatic refund for entries that have not yet been liquidated.
- Reliquidate all liquidated-but-not-final entries without IEEPA duties. Entries that have been liquidated but whose protest deadline (180 days after liquidation) has not yet expired will be reliquidated, resulting in a refund of IEEPA duties paid.
Three Categories of Entries
The CIT order effectively creates three categories for IEEPA entries based on their liquidation status:
Unliquidated Entries — Auto-Refund
Entries where the liquidation date has not yet passed. Under the CIT order, CBP must liquidate these entries without IEEPA duties. Importers do not need to take any separate action for these entries.
Liquidated, Not Final — Reliquidation
Entries that have been liquidated but where the 180-day protest window is still open. The CIT order directs CBP to reliquidate these entries without IEEPA duties. Importers should verify that reliquidation occurs and monitor their entries accordingly.
Final Entries — Outside CIT Order Scope
Entries where both liquidation has occurred and the protest deadline has passed. These entries are not directly addressed by the CIT's universal order and may require separate legal action to recover IEEPA duties.
What Importers Should Do Now
- Identify your entry status. Determine which of your entries are unliquidated, liquidated-not-final, or final. CustomsGenius categorizes entries automatically based on their liquidation and protest deadline dates.
- Monitor unliquidated entries. These should be liquidated without IEEPA duties per the CIT order. Verify that CBP processes them correctly.
- Track reliquidations. For liquidated-not-final entries, monitor CBP's reliquidation process to confirm IEEPA duties are removed.
- Assess final entries separately. If you have entries that have already become final, consult with counsel about potential remedies outside the scope of the CIT order.
- Maintain documentation. Keep CF-7501 entry summaries, ACE reports, and supporting records organized regardless of entry status.
Background: From SCOTUS to CIT
The Supreme Court's February 20 ruling in Learning Resources established that IEEPA, originally enacted as an economic sanctions law, does not grant the president authority to set tariffs. The Court affirmed the Federal Circuit's unanimous en banc decision and the CIT's ruling in V.O.S. Selections, holding that tariff authority rests with Congress under the Constitution's Import-Export Clause.
Following the Supreme Court's ruling, multiple importers filed motions at the CIT seeking orders to compel CBP to refund collected IEEPA duties. Atmus Filtration was among the first, and the CIT's March 4 order represents the broadest judicial directive to date on IEEPA refunds.
Track your IEEPA refund status across all entry categories. Get started with CustomsGenius to see how your entries are categorized under the CIT order.