Trade Court Certifies Refund Class for Unlawful IEEPA Duties
The Court of International Trade certified a class of importers seeking liquidation or reliquidation of entries without unlawful IEEPA duties. The ruling covers importers of record that paid those duties during the class period, except entities that filed separate refund suits.
Key dates
- November 10, 2026CBP refund progress report due in the class casePassed
- November 12, 2026Closed settlement conference in the IEEPA refund class caseNext
The update
The Court of International Trade granted class certification and appointment of class counsel in Freestyle World, Inc. v. United States. The certified class is defined as all importers of record who paid duties imposed by the challenged tariff orders between February 1, 2025 and February 19, 2026, excluding any entity that separately filed an action seeking to recover IEEPA duty payments. The court certified the class under USCIT Rule 23(b)(2).
The relief sought is an injunction directing liquidation or reliquidation of entries without regard to unlawfully imposed IEEPA duties. The opinion states that the Supreme Court held on February 20, 2026 that IEEPA does not authorize the President to impose tariffs, and it describes prior court orders directing CBP to liquidate or reliquidate entries without those duties. The court said this class action is intended to reach importers and entries that may not be resolved through voluntary use of CBP's CAPE refund process.
The opinion says CBP implemented the CAPE program as an automated mechanism for liquidation, reliquidation, and refunds, including interest, on entries subject to IEEPA duties. The court noted that CAPE does not accept certain categories of entries, including finally liquidated entries of non-plaintiff importers of record, and that some importers have not used the program. The government has also appealed the portion of a prior order in the V.O.S. case that provided for liquidation or reliquidation of all affected entries, and that appeal remains pending.
Impact
This ruling matters because it may expand the path to refunds for importers that paid unlawful IEEPA duties but did not file their own cases. For finance teams, the issue is recovery of prior duty outlays and interest, with direct effects on cash flow. For compliance teams, the mechanism still turns on entry status, liquidation posture, and CBP processing.
What to watch
This opinion certifies a class, but it does not itself state that refunds are complete or automatic for every importer. Related refund relief remains tied to litigation and CBP processing, and the opinion notes a pending appeal over the scope of liquidation and reliquidation orders. Update, November 4, 2026: the court has asked CBP for a refund progress report by November 10 and set a closed settlement conference for November 12. Class membership is automatic for importers that have not filed their own case; the only way out is to sue separately. Certification is not itself a refund order, and no class-wide reliquidation order had issued by November 4.
How to prepare
- 1Pull affected entry data
Identify entries from the class period and isolate deposits tied to the challenged IEEPA duties.
- 2Confirm importer of record entities
Match entries to the legal entities that served as importer of record.
- 3Check liquidation status
Liquidation posture can affect how any refund process is handled.
- 4Review CAPE participation
Compare filed and unfiled claims to see which entries may still need attention.
- 5Coordinate with customs counsel
Class membership and overlap with separate lawsuits should be reviewed carefully.
Sources
- Slip Op. 26-123: Freestyle World, Inc. v. United States, class certification for IEEPA duty refunds · U.S. Court of International Trade · October 8, 2026
- Declaration of Brandon Lord on CAPE refund progress, Freestyle World v. CBP, No. 26-01088 · Court of International Trade (CourtListener) · October 26, 2026
We summarize published reporting and official notices. Always confirm rates and dates against the Federal Register or your customs broker before acting on them.
