On May 29, 2026, the defendants filed a motion asking the US Court of International Trade (CIT) to amend its May 27 order requiring the CBP Commissioner to appear for live testimony. More importantly for importers, the filing confirms the government’s intent to appeal the CIT’s universal IEEPA tariff refund order and seek a stay of the injunction for all parties except the specific importer plaintiffs involved in the cases before the Court.
While we await the official appeal, importers should review their refund preservation strategies and discuss potential legal options with counsel.
The government’s motion identifies three categories of IEEPA tariff entries affected by the Court’s suspended injunction:
1. Unliquidated or Non-Final Entries
These entries remain under CBP’s control, and qualifying refunds may be processed through the Consolidated Administration and Processing of Entries (CAPE) portal.
2. Final Liquidations with Active CIT Cases
For entries that have liquidated but are part of an active CIT case, CBP confirms its ability to reliquidate or issue refunds when there is a court order specific to an importer that has filed in the court.
3. Final Liquidations Without a CIT Case
For entries that have liquidated and are not part of a CIT case, the government intends to argue that the Court lacks authority to order refunds for importers who did not file suit. This position could significantly affect refund eligibility for non-litigating importers.
Section 122 Tariffs Still in Litigation
Importers should also remember that Section 122 tariffs remain under separate legal challenge. Combined with:
- Limited eligibility for CAPE processing,
- No established refund process for many entries outside CAPE,
- The anticipated appeal of the IEEPA refund order, and
- Ongoing Section 122 litigation.
Now is an appropriate time to revisit protective measures and refund strategies, including discussing potential CIT filings with legal counsel.
How MGTA Can Help
Mohawk Global Trade Advisors (MGTA) can help importers prepare for potential refund opportunities through:
- Data Collection & Review – Consolidate ACE, broker, and ERP data into a single dataset.
- Protective Protest Support – File protests within statutory deadlines where applicable.
- Monthly Entry Monitoring – Track liquidation dates and provide deadline alerts.
- CIT Litigation Support – Assist with gathering and organizing documentation for legal counsel.
As the litigation continues to develop, taking proactive steps today may help preserve potential refund opportunities tomorrow, reach out to Mohawk Global Trade Advisors.