{"id":4291,"date":"2026-03-09T20:52:00","date_gmt":"2026-03-09T20:52:00","guid":{"rendered":"https:\/\/www.bocintl.com\/web\/?p=4291"},"modified":"2026-03-12T20:57:42","modified_gmt":"2026-03-12T20:57:42","slug":"blast-575-cit-suspends-earlier-order-directing-ieepa-tariff-refunds","status":"publish","type":"post","link":"https:\/\/www.bocintl.com\/web\/blast-575-cit-suspends-earlier-order-directing-ieepa-tariff-refunds\/","title":{"rendered":"Blast #575 CIT Suspends Earlier Order Directing IEEPA Tariff Refunds"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"2410\" height=\"400\" src=\"https:\/\/www.bocintl.com\/web\/wp-content\/uploads\/2026\/03\/Imagen1.png\" alt=\"\" class=\"wp-image-4129\"\/><\/figure>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" width=\"1548\" height=\"456\" data-src=\"https:\/\/www.bocintl.com\/web\/wp-content\/uploads\/2026\/03\/575.jpg\" alt=\"\" class=\"wp-image-4292 lazyload\" style=\"--smush-placeholder-width: 1548px; --smush-placeholder-aspect-ratio: 1548\/456;aspect-ratio:3.3947966658247033;width:346px;height:auto\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" \/><\/figure>\n<\/div>\n\n\n<p>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\"><strong>CIT\u00a0Suspends\u00a0Earlier\u00a0Order\u00a0Directing\u00a0IEEPA\u00a0Tariff\u00a0Refunds<\/strong><\/h2>\n\n\n\n<p>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n<p><em>Excerpted from thomsonhinesmartrade.com<\/em><\/p>\n\n\n\n<p>Read full story here:<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-wp-embed is-provider-smartrade wp-block-embed-smartrade\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"1pHlyHJAc0\"><a href=\"https:\/\/www.thompsonhinesmartrade.com\/2026\/03\/cit-suspends-earlier-order-directing-ieepa-tariff-refunds\/\">CIT Suspends Earlier Order Directing IEEPA Tariff Refunds<\/a><\/blockquote><iframe class=\"wp-embedded-content lazyload\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;CIT Suspends Earlier Order Directing IEEPA Tariff Refunds&#8221; &#8212; SmarTrade\" data-src=\"https:\/\/www.thompsonhinesmartrade.com\/2026\/03\/cit-suspends-earlier-order-directing-ieepa-tariff-refunds\/embed\/#?secret=iyQX5xLYDO#?secret=1pHlyHJAc0\" data-secret=\"1pHlyHJAc0\" width=\"500\" height=\"282\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" data-load-mode=\"1\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>On March 6, 2026, Judge Richard Eaton of the U.S. Court of International Trade (CIT&nbsp;or Court) held a closed conference in&nbsp;<em>Atmus Filtration, Inc. vs. United States<\/em>,&nbsp;to continue the Court\u2019s process in determining how the International Economic Emergency Powers Act (IEEPA)&nbsp;tariffs can be refunded to importers of record.&nbsp;<\/p>\n\n\n\n<p><strong>At the conclusion of the conference, Judge Eaton paused his&nbsp;earlier&nbsp;order&nbsp;directing&nbsp;CBP to immediately begin paying&nbsp;refunds&nbsp;(emphasis added)<\/strong>, noting a declaration submitted by U.S. Customs and Border Protection (CBP) discussing limitations and difficulties in complying with this aspect of the&nbsp;order.<\/p>\n\n\n\n<p>This conference followed the&nbsp;CIT\u2019s&nbsp;order&nbsp;earlier&nbsp;this week finding that \u201c[a]ll importers of record whose entries were subject to&nbsp;IEEPA&nbsp;duties are entitled to the benefit\u201d of the&nbsp;U.S. Supreme Court\u2019s February 20, 2026 decision, invalidating the&nbsp;IEEPA&nbsp;as lawful authority to impose&nbsp;tariffs.&nbsp;For recent background information,&nbsp;<em>see<\/em>&nbsp;Thompson Hine updates of&nbsp;<a href=\"https:\/\/oytfejhbb.cc.rs6.net\/tn.jsp?f=001nPCiaEEz3gmieHqVdD19t_vfS79ya7GAmdRnhW53XFcSQiSkl77HnOLaGcyWV8NHazNtDKLuPpIgLxUigUQozBvD2XTCWXBYEXnHL5nkrZtwjem1YyJ0Pv6q1LS6jWKZyLVTMKxeped_YXWZPUZifykPs6QfvXfbfxBIAXEqtUbsym95Ia_ebgTDqsxcnX4aEwWlmBUZ5QnA1Ffwc8EUVmR-q__sbPJuH7O-5ncCE2GlnWOgp2UmoXx06HZWsEE0-80kCJrIMRym6w98nfVW08PcMeY2qoEh&amp;c=V-zyrTwlH7YrtiNssKIo7-8-zJ40hFafbtemO2xOM6DUEXjSxheIwg==&amp;ch=iGO2fo8qDhqZVn3O320yEWLEZqyqJkRiXlXpkvGemU0jjSXxTfX3Rg==\">February 20, 2026<\/a>,&nbsp;<a href=\"https:\/\/oytfejhbb.cc.rs6.net\/tn.jsp?f=001nPCiaEEz3gmieHqVdD19t_vfS79ya7GAmdRnhW53XFcSQiSkl77HnOLaGcyWV8NHbVlGoM35uXpW2-D2sCf_Ze3r7_IKWWgxhbgyK2KLcv0-tXi_xyIAs8h76s0ZRQtXEYfJHEXvVf7izmLb6ja1jdpzwmsctpB-g1ZBNkCupCMskC9KRqx1G7MPN_M0ABSforGBZi0ghTJQ2_2ZHT2ErYtHLxTPSkQUsgSO8fXK08a_ebUyd3OCjCIBUh_ScQ99W9S4zkHP24De_TyH63yVCS7_4y-zi1J9&amp;c=V-zyrTwlH7YrtiNssKIo7-8-zJ40hFafbtemO2xOM6DUEXjSxheIwg==&amp;ch=iGO2fo8qDhqZVn3O320yEWLEZqyqJkRiXlXpkvGemU0jjSXxTfX3Rg==\">March 2, 2026<\/a>, and&nbsp;<a href=\"https:\/\/oytfejhbb.cc.rs6.net\/tn.jsp?f=001nPCiaEEz3gmieHqVdD19t_vfS79ya7GAmdRnhW53XFcSQiSkl77HnOLaGcyWV8NHtBLbreoC1iKqf7wH_EknupkeYP7nIHhlzD4teGfhd1yipIGu3eLywWVjXPDsrCdKijUE0jknOLzI5A8dxOt_pOS_CUs7FQWiWowd7aOP350Y6gRi-85R74J3H0bAIDpwbBMrnZa17i5W2PmVJNQUmigx6BotYBq2vBJof2Si5_o=&amp;c=V-zyrTwlH7YrtiNssKIo7-8-zJ40hFafbtemO2xOM6DUEXjSxheIwg==&amp;ch=iGO2fo8qDhqZVn3O320yEWLEZqyqJkRiXlXpkvGemU0jjSXxTfX3Rg==\">March 4, 2026<\/a>.<\/p>\n\n\n\n<p>In response to the&nbsp;CIT\u2019s&nbsp;order&nbsp;on&nbsp;IEEPA&nbsp;tariff&nbsp;refunds, Brandon Lord, Executive Director of Trade Programs for CBP filed a&nbsp;<a href=\"https:\/\/oytfejhbb.cc.rs6.net\/tn.jsp?f=001nPCiaEEz3gmieHqVdD19t_vfS79ya7GAmdRnhW53XFcSQiSkl77HnOLaGcyWV8NHITWiXDTTuEoaPJFOK6KVbVMcEKrC1ckX2_6F7pe4o1BC4fg6NjOrWr80NFjUjKxlVTmvnppfR0dkVRThzstOWv1mYseMX0nFnmKSeKw4CmpCESxT2r48O2CffyBz-HrgaPPIngZlTkjClnUzOSCPvRzdel9VK1-1j--6zneDDK_Xa8VqfUTcdqSe5JgRjz6K&amp;c=V-zyrTwlH7YrtiNssKIo7-8-zJ40hFafbtemO2xOM6DUEXjSxheIwg==&amp;ch=iGO2fo8qDhqZVn3O320yEWLEZqyqJkRiXlXpkvGemU0jjSXxTfX3Rg==\">declaration<\/a>&nbsp;detailing how CBP may be able to provide&nbsp;tariff&nbsp;refunds.&nbsp;In providing the scope of the task, Lord stated that, as of March 4, 2026, \u201cover 330,000 importers have made a total of over 53 million entries in which they have deposited or paid duties imposed pursuant to the [IEEPA] \u2026. [and that] the total amount of&nbsp;IEEPA&nbsp;duties and estimated duty deposits collected pursuant to&nbsp;IEEPA&nbsp;is approximately $166 billion.\u201d&nbsp;The declaration generally details the framework for entry and liquidation and the capabilities of CBP\u2019s electronic Automated Commercial Environment (ACE) system that records U.S. imports.<\/p>\n\n\n\n<p>To address the&nbsp;CIT\u2019s&nbsp;order&nbsp;to refund the&nbsp;IEEPA&nbsp;duties, Lord states in his declaration that CBP is faced with an \u201cunprecedented volume of&nbsp;refunds\u201d and that the agency\u2019s \u201cexisting administrative procedures and technology are not well suited to a task of this scale and will require manual work that will prevent personnel from fully carrying out the agency\u2019s trade enforcement mission.\u201d&nbsp;He also notes that the current system \u201crequires&nbsp;refunds&nbsp;be certified for accuracy by personnel from both CBP\u2019s Office of Field Operations and Office of Finance, separately, before submission to the Department of the Treasury for issuance.\u201d&nbsp;Assuming each entry subject to the&nbsp;IEEPA&nbsp;tariffs is entitled to a refund, Lord notes that this would total 53,173,939&nbsp;refunds&nbsp;involving 330,566 importers..<\/p>\n\n\n\n<p>Lord states in his declaration that \u201cCBP is confident that it can develop and implement new ACE functionality that will streamline and consolidate&nbsp;refunds&nbsp;and interest payments on an importer basis,\u201d and anticipates that the process will involve the following steps:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>The importer files a declaration in the ACE that includes a list of entries on which\u00a0IEEPA\u00a0duties were paid.<\/li>\n\n\n\n<li>The ACE runs a series of validations on each entry within the declaration and automatically re-calculates the duty owed without the\u00a0IEEPA\u00a0tariffs (with applicable interest).<\/li>\n\n\n\n<li>CBP verifies the declaration and processes\u00a0refunds\u00a0as soon as practicable.<\/li>\n\n\n\n<li>The ACE automatically finalizes (liquidates or reliquidates) the entries.<\/li>\n\n\n\n<li>The ACE automatically aggregates the\u00a0refunds\u00a0with interest by importer and liquidation date.<\/li>\n\n\n\n<li>CBP certifies the\u00a0refunds.<\/li>\n\n\n\n<li>The Department of the Treasury issues\u00a0IEEPA\u00a0refunds\u00a0electronically.<\/li>\n<\/ol>\n\n\n\n<p>CBP is making all possible efforts to have this new ACE functionality ready for use in 45 days.<\/p>\n\n\n\n<p>It should be noted that two immediate legal options remain for the U.S. government defendants: (i) filing a petition before the U.S. Supreme Court for rehearing of its&nbsp;IEEPA&nbsp;decision; and\/or (ii) appealing to the U.S. Court of Appeals for the Federal Circuit any of the recent&nbsp;orders issued by the&nbsp;CIT&nbsp;seeking to implement the higher court\u2019s decision and addressing how&nbsp;refunds&nbsp;will be issued. Despite a surprisingly quick response by the&nbsp;CIT&nbsp;to proceed, it should be remembered that President Donald Trump stated that this matter could be litigated for years.<\/p>\n\n\n\n<p>See also, additional information from Sandler, Travis &amp; Rosenberg, PA:<\/p>\n\n\n\n<p><a href=\"https:\/\/www.strtrade.com\/trade-news-resources\/str-trade-report\/trade-report\/march\/tariffs-today-cbp-proposes-path-forward-on-tariff-refunds;-importer-action-needed\">https:\/\/www.strtrade.com\/trade-news-resources\/str-trade-report\/trade-report\/march\/tariffs-today-cbp-proposes-path-forward-on-tariff-refunds;-importer-action-needed<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. CIT\u00a0Suspends\u00a0Earlier\u00a0Order\u00a0Directing\u00a0IEEPA\u00a0Tariff\u00a0Refunds \u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026. Excerpted from thomsonhinesmartrade.com Read full story here: On March 6, 2026, Judge Richard Eaton of the U.S. Court of International Trade (CIT&nbsp;or Court) held a closed conference in&nbsp;Atmus Filtration, Inc. vs. United States,&nbsp;to continue the Court\u2019s process in determining how the International Economic Emergency Powers Act (IEEPA)&nbsp;tariffs can be refunded to importers<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[507],"tags":[],"class_list":["post-4291","post","type-post","status-publish","format-standard","hentry","category-the-boc-blast"],"_links":{"self":[{"href":"https:\/\/www.bocintl.com\/web\/wp-json\/wp\/v2\/posts\/4291","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bocintl.com\/web\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bocintl.com\/web\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bocintl.com\/web\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bocintl.com\/web\/wp-json\/wp\/v2\/comments?post=4291"}],"version-history":[{"count":1,"href":"https:\/\/www.bocintl.com\/web\/wp-json\/wp\/v2\/posts\/4291\/revisions"}],"predecessor-version":[{"id":4293,"href":"https:\/\/www.bocintl.com\/web\/wp-json\/wp\/v2\/posts\/4291\/revisions\/4293"}],"wp:attachment":[{"href":"https:\/\/www.bocintl.com\/web\/wp-json\/wp\/v2\/media?parent=4291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bocintl.com\/web\/wp-json\/wp\/v2\/categories?post=4291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bocintl.com\/web\/wp-json\/wp\/v2\/tags?post=4291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}