Court of International Trade Rules Companies Are Entitled to Refunds for IEPPA Tariffs
On March 4, 2026, the U.S. Court of International Trade (CIT) (Judge Richard Eaton) ruled that companies are entitled to refunds for tariffs imposed under the International Emergency Economic Powers Act (IEEPA), which were struck down by the Supreme Court on February 20, 2026. The ruling directs CBP to liquidate or reliquidate entries without these duties.
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Key Details of the CIT Ruling:
- Scope: All “importers of record” whose entries were subject to the illegal IEEPA duties are entitled to the benefit of the Supreme Court’s ruling.
- Action Required: CBP is ordered to liquidate unliquidated entries and reliquidate non-final entries without the IEEPA duties.
- Procedural Consolidation: Judge Eaton indicated he will be the sole judge hearing cases regarding the refund of these specific IEEPA duties for efficiency.
- Impact: The ruling affects potentially over $100 billion in tariffs, setting the stage for major refunds.
- Next Steps: Judge Eaton set a hearing for Friday, March 6, 2026, to hear updates from the government, including the initial steps for how CBP will process these refunds without requiring every importer to file a new complaint.
- This decision followed the Supreme Court’s determination that the President lacked the authority to impose these specific tariffs under the IEEPA, as taxation power belongs to Congress.
Find full ruling here: https://storage.courtlistener.com/recap/gov.uscourts.cit.19346/gov.uscourts.cit.19346.21.0.pdf
Please remember, this is a court ruling. Nothing has yet been published in the Federal Register that dictates a process for actually issuing refunds. Until that has been announced and is law, we still wait for more information
