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 to IEEPA duties are entitled to the benefit of the Supreme Court’s ruling in Learning Resources, Inc. v. Trump. The Court ordered that:

• All unliquidated entries subject to IEEPA duties must be liquidated without those duties: and
• Any liquidated entries that are not yet final must be reliquidated without the IEEPA duties.

This is a powerful and practical step toward implementation of the Supreme Court’s decision. Rather than leaving importers to navigate uncertain administrative processes, the Court has exercised its exclusive jurisdiction over these claims and directed CBP to act.
Importantly, the Court rejected arguments that broader relief would be barred by recent Supreme Court precedent limiting “universal injunctions.” The Court emphasized that the Court of International Trade has nationwide jurisdiction, exclusive authority over these trade disputes, and a statutory mandate to ensure uniformity in the administration of duties. The order applies within the Court’s jurisdiction and reflects Congress’s intent that international trade disputes be resolved efficiently and uniformly.
What This Means for Importers
For importers with unliquidated entries, this order provides a clear path forward: those entries should now be liquidated without the unlawful IEEPA duties. For entries that have liquidated but are not yet final, reliquidation without the duties has been ordered.
However, the order arose in a filed case. The Court expressly noted the importance of providing relief to importers who have filed suit and the need to avoid denying the benefit of the Supreme Court’s ruling to those who have not yet acted. That language reinforces an important practical point: procedural posture still matters.
Importers who paid IEEPA duties should immediately review:

• Whether entries remain unliquidated
• Whether recent liquidations are still within the window of non-finality
• Whether protective litigation is necessary to ensure coverage

An Appeal Is Likely
The Court’s order may not take effect immediately. It is widely expected that the United States will appeal the decision to the United States Court of Appeals for the Federal Circuit and request that the appellate court temporarily stay the order while the appeal is pending. If a stay is granted, CBP may not implement the liquidation instructions until the appellate process proceeds further. As a result, while the ruling represents a major development for importers, additional procedural steps and litigation are likely before the issue is fully resolved.
Our International Trade team is closely monitoring ongoing refund proceedings and advising clients on how this order applies to their specific import profiles. If your company paid IEEPA-based duties, now is the time to assess next steps.