Court of International Trade Orders Government to Begin Refunding IEEPA Tariffs
The Court of International Trade ruled that all importers of record whose entries were subject to IEEPA tariffs are entitled to refunds. CBP now pays them through its CAPE portal, while the government's appeal of the order as it applies to non-parties is pending.
What this affects
The update
Judge Eaton of the Court of International Trade ruled that all importers of record whose entries were subject to IEEPA tariffs are entitled to refunds. CBP has stated that its systems cannot process refunds at this scale immediately and has requested approximately 45 days to build the necessary functionality in ACE. All refunds will be issued electronically via ACH.
Impact
Roughly $168 billion in IEEPA duties may be eligible for return. This is a significant potential cash recovery for importers, but the government is expected to appeal, and the timeline and mechanics remain uncertain.
What to watch
The government is expected to appeal, so timing and mechanics remain uncertain even though the order exists. Update, September 14, 2026: the government appealed the refund order to the Federal Circuit. Refunds are flowing through CBP's CAPE portal in phases, but the phase covering finally liquidated entries is paused and limited to importers that filed their own suit. See the refund portal update on this tracker for the current position. Update, November 4, 2026: the government's appeal of the refund order as it applies to non-parties (V.O.S. Selections, Federal Circuit Nos. 2026-1895, -1897 and -1899) is still pending. The appellees filed their brief on October 5, no argument date has been announced, and that part of the order stays on hold. On October 8 the Court of International Trade certified a class of importers that have not sued on their own; see the class certification entry on this tracker.
How to prepare
- 1Confirm your ACH information in ACE
All refunds are issued electronically.
- 2Track liquidation dates on every IEEPA entry
This is the field that decides whether a claim stays available.
- 3Preserve entry documentation
If the government prevails on appeal you lose nothing by having filed cleanly; if it does not, the file is the claim.