WHAT’S THE LATEST

On March 4, the U.S. Court of International Trade (CIT) issued an order directing U.S. Customs and Border Protection (CBP) to liquidate any unliquidated import entries without the assessment of IEEPA duties and to reliquidate entries previously liquidated but not yet final.

This order, issued by Judge Richard K. Eaton, represents a significant development in the ongoing litigation related to the imposition of IEEPA-based tariffs. A non public conference is scheduled for Friday, March 6, where the court is expected to discuss procedural next steps and the potential framework for refund processing.

WHAT WE KNOW

Expected Appeal and Procedural Considerations

While the CIT’s order instructs immediate action by CBP, it is highly likely to be appealed. 
The Government has indicated their position being that importers must file a complaint in the CIT to obtain refunds for entries that have already been liquidated. Judge Eaton rejected the DOJ’s immediate motion for a stay; however, given the scope of the order, higher court review by the U.S. Court of Appeals for the Federal Circuit is anticipated. The CAFC has previously taken a narrow view of the CIT’s authority to issue universal injunctions, signaling that additional legal developments are likely.

Refund Expectations and CBP Administration

  • The refund process remains largely unknown and is pending further discussion across government agencies. In the hearing, Judge Eaton emphasized that:
    The refund process should not be chaotic.
  • CBP should be able to issue refunds using existing refund mechanisms.
  • Importers should not be required to file separate lawsuits to obtain refunds (this contradicted the Government’s position).

Until further direction is issued, the refund landscape remains fluid and subject to immediate change. The CIT will hold an additional conference in coming days to discuss potential processes.

SEKO'S GUIDANCE

What Importers Should Do Now

While the legal process continues, SEKO advises that importers ensure they’re prepared for the potential issuance of refunds by CBP. The most important immediate step is to confirm enrollment in CBP’s mandatory electronic refund process, which is now required for receipt of any refunds—tariff‑related or otherwise.

In addition, importers should consider working with counsel to determine if additional action is necessary now, such as filing a complaint in the CIT.

Action Required: Ensure You’re Enrolled for Electronic Refunds

To avoid delays in receiving any potential IEEPA‑related refunds, importers should verify their enrollment in CBP’s new electronic refund program, which became mandatory on February 6, 2026.

SEKO’s advisory, including instructions and enrollment details, can be accessed here:
https://www.sekologistics.com/en/resource-hub/news/us-customs-issues-interim-final-rule-mandating-electronic-refunds-effective-february-6th-2026/.

Please review and complete the enrollment process as soon as possible to ensure timely receipt of any refunds issued by CBP. If you have questions, please reach out to your SEKO representative, or email us at hello@sekologistics.com.