The United States Court of International Trade (CIT) issued an order on March 4, 2026 directing US Customs and Border Protection (CBP) to finalize certain import entries without including tariffs imposed under the International Emergency Economic Powers Act (IEEPA).
Under the order, CBP is instructed to complete the review of import entries that have not liquidated and calculate duties as if the IEEPA tariffs did not apply. CBP must also re-calculate duties for entries that have been liquidated but are not yet considered final, again excluding the IEEPA tariffs. This order follows a February 2026 decision by the Supreme Court of the United States, which determined that IEEPA does not give the President authority to impose tariffs.
As a result, it is being interpreted that importers who previously paid IEEPA tariffs on affected entries may receive refunds through CBP’s normal processing of those entries, which in some cases could occur automatically, although the order does not specifically speak to duty refund. Entries that were already liquidated before this order are not included.
The situation could still change. The CIT will hold a follow-up hearing on March 6, which may provide more details on how CBP will handle liquidation and any potential refunds. We will keep monitoring developments and provide updates as we receive them.