WHAT’S THE LATEST

On July 15, 2026, the U.S. Court of International Trade (CIT) issued an order indicating the court intends to direct U.S. Customs and Border Protection (CBP) to reliquidate certain finally liquidated entries involved in pending IEEPA refund litigation once CAPE Phase 3 becomes operational at the end of July. This suggests refunds on these entries will be available through importer-specific court orders issued by the CIT. The order reinforces CBP's position that refunds for finally liquidated entries require both a CIT action and court-directed reliquidation before they can be processed through CAPE.

 

WHAT WE KNOW

CBP continues to maintain that finally liquidated entries are not eligible for refunds through the CAPE process alone. Based on current guidance, importers seeking these refunds may need to:

  1. File an action with the CIT,
  2. Obtain an importer-specific court order directing reliquidation, and
  3. Submit a refund request through CAPE in accordance with that order. 

The July 15 order reinforces this approach and suggests that litigation may be the most direct path for pursuing refunds on finally liquidated entries.

 

SEKO'S GUIDANCE

Importers with potentially affected entries should consult qualified trade counsel to determine whether a CIT filing is necessary to preserve and pursue their refund opportunities. Eligibility, timing, standing and litigation strategy can vary by importer and transaction history.

Importers should also ensure they are prepared to receive refunds electronically. Effective February 6, 2026, CBP permanently transitioned to an electronic refund system, therefore refunds are no longer issued by paper check, making it important to:

  • Maintain an active ACE Portal account with the appropriate importer sub-account access
  • Complete ACH Refund Authorization within ACE
  • Verify current banking information
  • Confirm any designated refund recipients — including a CBP Form 4811 refund recipient or other notify party — have ACH authorization in place

CBP and the Administration have not yet provided implementation guidance related to this order. SEKO is actively monitoring developments and will provide updates as additional information becomes available.

If you would like assistance identifying potentially impacted entries or compiling import data for review with counsel, please contact your SEKO representative or email us at hello@sekologistics.com.

 

Disclaimer: This communication is for informational purposes only and does not constitute legal advice. Importers should consult legal counsel regarding the applicability of any litigation or refund strategy to their specific circumstances.