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IEEPA Tariff Refund Process Faces Operational and Legal Challenges

There were several significant developments this week regarding the ongoing refund process for tariffs imposed under the International Emergency Economic Powers Act (IEEPA). Following the Supreme Court’s decision invalidating the IEEPA tariffs, the U.S. Court of International Trade (CIT) directed U.S. Customs and Border Protection (CBP) to refund those duties to importers who paid them. However, Judge Richard Eaton temporarily […]

CIT Invalidates Section 122 Tariffs — What Importers Should Know Now

On May 7, 2026, the U.S. Court of International Trade (“CIT”) issued a major ruling striking down the Administration’s 10% global import surcharge imposed under Section 122 of the Trade Act of 1974. The decision represents another significant legal setback for the Administration’s tariff strategy and raises immediate questions for importers regarding enforcement, refunds, and preservation of rights. In a […]

CBP CAPE SYSTEM LIVE TODAY: A New Era for IEEPA Duty Refunds

As of April 20, 2026, U.S. Customs and Border Protection (CBP) has officially launched Phase 1 of the Consolidated Administration and Processing of Entries (CAPE) system within the ACE Secure Data Portal. This long-anticipated development introduces a centralized, electronic pathway for submitting refund requests tied to duties imposed under the International Emergency Economic Powers Act (IEEPA), marking a meaningful shift […]

Court Temporarily Pauses Immediate Compliance Order as CBP Prepares System for IEEPA Tariff Refunds

New developments in the ongoing litigation over the IEEPA tariffs provide further insight into how and when importers may receive refunds of duties that courts have already held were unlawfully imposed. Recent filings from U.S. Customs and Border Protection (CBP) and an updated order from the U.S. Court of International Trade (CIT) clarify both the administrative challenges of processing refunds […]

CIT Orders CBP to Liquidate IEEPA Entries Without the Unlawful Tariffs

In a significant development following the Supreme Court’s decision invalidating the IEEPA tariffs, the United States Court of International Trade has issued an order directing U.S. Customs and Border Protection to liquidate affected entries without regard to the IEEPA duties.In Atmus Filtration, Inc. v. United States (Court No. 26-01259), Judge Richard K. Eaton held that importers whose entries were subject […]