CIT signals next phase for IEEPA tariff refund processing
Date of publication: August 3, 2026.
The U.S. Court of International Trade (CIT) has issued a July 15, 2026 order that provides an important update for importers seeking refunds of duties collected under the International Emergency Economic Powers Act (IEEPA).
What the Court said - in plain language
The order itself does not award a refund or decide that every importer is entitled to one. Instead, it shows that the Court and U.S. Customs and Border Protection (CBP) are moving further into the operational phase of processing potential IEEPA tariff refunds.
CBP reported that its Consolidated Administration and Processing of Entries (CAPE) program had accepted approximately $121.75 billion in potential and certified refunds for processing. CBP also reported that approximately $86.3 billion, including duties and interest, had been sent to the Department of the Treasury for disbursement.
The Court also highlighted a practical issue: 9,837 refunds had not been transmitted to Treasury because the importer of record or an authorized designee had not supplied Automated Clearing House (ACH) payment information. The Court urged CAPE filers to ensure their ACH information has been provided so eligible refunds can be paid.
The most important development: Finally liquidated entries
The Court stated that, once CAPE Phase 3 is launched, it plans to enter an order directing CBP to reliquidate certain finally liquidated entries under a process that will be described in the future order. The anticipated order is expected to be entered in each of approximately 3,700 IEEPA cases assigned to the Court.
This is significant because final liquidation has been a central concern for importers. Reliquidation could create a pathway for CBP to revisit certain entries that otherwise appeared closed for refund purposes. However, the Court has not yet described the full procedure, identified every qualifying entry, or established when Phase 3 will begin.
The Court also discussed additional CAPE functionality for entries that are subject to open protests, signaling that CBP's refund processes may continue to expand.
Related litigation continues
The order also addresses the transition from the Euro-Notions Florida case to Freestyle World, Inc. v. United States, where a motion for class certification is pending. The Court plans to lift the stay in Freestyle World if Euro-Notions is voluntarily dismissed. The Court additionally discussed Rule 23 proceedings in both Freestyle World and V.O.S. Selections.
For importers, this means that the refund landscape remains active and evolving - not fully settled.
What global trade professionals should do now
The pending class-certification proceedings and the Court's planned orders across roughly 3,700 cases could affect the practical route to recovery. Companies should evaluate whether their current litigation posture, refund submission strategy, and entry-preservation efforts remain appropriate.
Importers that have submitted CAPE declarations should promptly confirm that CBP has valid ACH information for the importer of record or its authorized designee. Missing payment details can delay an otherwise processable refund.
Under the July 15 order, the government must provide a CAPE progress report by 5:00 p.m. EDT on August 4, 2026. A closed settlement conference is scheduled for August 5, 2026. These dates may provide the next meaningful indication of CAPE Phase 3 timing and the planned reliquidation process.
Bottom line
The CIT's July 15 order is an encouraging procedural development for importers with IEEPA tariff refund claims, particularly those with entries that have already become finally liquidated. But it is not an immediate refund order for all importers, and key details - including eligibility, timing, and the mechanics of reliquidation - are still to come.
Global trade teams should use this period to validate payment information, reconcile affected entries, preserve documentation, and coordinate with customs counsel and brokers on their refund-preservation strategy.
For more information on how ONESOURCE Global Trade solutions can assist you, please contact your Account Manager or Customer Success Manager.