U.S. Court of International Trade orders liquidation and reliquidation of certain entries without IEEPA duties

US Court of International Trade issues order related to IEEPA duty refunds

On March 4, 2026, the US Court of International Trade ordered US Customs and Border Protection to issue refunds for tariffs imposed under the International Emergency Economic Powers Act (IEEPA), following a Supreme Court ruling that deemed IEEPA insufficient for tariff imposition.
The order mandates the liquidation of unliquidated entries without IEEPA duties and the reliquidation of previously liquidated entries that are not final, allowing importers to benefit from the Supreme Court’s decision.
CBP plans to develop an automated refund process for IEEPA duties within about 45 days, although the order’s immediate implementation is currently paused pending potential appeals, prompting impacted companies to strategize on analyzing data and coordinating refund efforts.

Source PwC

Court Ruling on IEEPA Duties: The U.S. Court of International Trade (CIT) has ordered U.S. Customs and Border Protection (CBP) to liquidate and reliquidate certain import entries without the duties imposed under the International Emergency Economic Powers Act (IEEPA), following the Supreme Court’s decision that deemed these duties unlawful.
Impact on Importers: The CIT’s March 4, 2026 order applies to all unliquidated entries subject to IEEPA duties, directing their liquidation without those duties and allowing for the reliquidation of any liquidated entries that are not final, emphasizing the need for uniform treatment of affected entries.
Next Steps for Importers: Importers should assess the status of their entries impacted by IEEPA duties in light of this ruling, as relief may be available. However, the order does not apply to entries that have already been finalized in liquidation. Further guidance will be provided in an upcoming Tax Alert.

Source EY

Customs