CIT clears a path to IEEPA tariff refunds for importers who never sued
Date of publication: October 13, 2026
Summary
On October 8, 2026, the U.S. Court of International Trade (CIT) certified a class action covering nearly every company that paid IEEPA tariffs between February 1, 2025, and February 19, 2026. One exception: importers that filed their own refund lawsuit are excluded.
Some background. After the Supreme Court ruled in February 2026 that IEEPA gave the President no authority to impose tariffs, CBP built an automated refund system called the Consolidated Administration and Processing of Entries (CAPE). To date, of roughly $166 billion collected on 53 million entries, about $126 billion has been refunded with interest.
But CAPE had a catch. Any importer could use it, no lawsuit needed - but only for entries still open or recently liquidated. Once an entry had been liquidated for more than 80 days, CBP took the position that it needed a court order to reopen it. Importers that had sued got that order; everyone else hit a wall. With only about 4,000 lawsuits filed out of roughly 330,000 affected importers, tens of thousands of companies - mostly smaller ones - were watching their refund window close. The court estimated that about $30 billion would simply stay at Treasury.
What the decision means
Certification is not a refund order. It means a single case can now speak for the whole group, so when the court does order refunds, that order automatically covers every class member. Membership is mandatory - nothing to sign up for, no way to opt out. The practical expectation is that the 80-day limit would no longer block class members from filing in CAPE.
Next steps
The government can appeal and has 45 days to decide. A separate government appeal over the court's reliquidation orders is already pending at the Federal Circuit. Meanwhile, the CIT directed both sides to submit a proposed schedule by October 22, 2026, which will set the deadline for the government's response to the complaint. No refund order - and no payment timeline - exists yet.
What companies can do now
- Confirm your status: did you pay IEEPA duties in the covered window, and did you file your own suit? Filers sit outside the class.
- Pull your data now (if you have not already): IEEPA duty totals by importer of record number, entry numbers, and liquidation dates.
- Keep filing in CAPE for anything still eligible. Do not wait on the class case.
- Alert finance to potential refunds plus accrued interest if appropriate.
- Consult your Customs Counsel on your specific position.
Conclusion
This is a real step forward for importers who sat out the litigation - but a step, not a check. Watch for a government appeal and for the court's eventual refund order.
This article is not intended to provide legal advice, and companies should engage their legal counsel and additional subject matter experts to determine the most appropriate approach to this matter. Future court actions could affect the outcome described here, and companies should continue to monitor this closely.
For more information on how ONESOURCE Global Trade solutions can assist you in managing supply chain risk, tariff challenges and regulatory compliance, contact your Account Manager or Client Success Manager.