$128bn IEEPA Tariff Refunded

[ABS News Service/10.08.2026]

The US Court of International Trade has turned its attention to the final unresolved category of International Emergency Economic Powers Act tariff refunds – entries that became finally liquidated before Customs and Border Protection could process them through its Consolidated Administration and Processing of Entries system.

At a closed status conference last week, Judge Richard Eaton reviewed CBP's latest CAPE progress report and urged importers to provide Automated Clearing House payment information to avoid delays in receiving refunds.

The court reported that, as of July 31, CBP had accepted $128.68 billion in potential and certified refunds for processing and had transmitted approximately $100 billion to the Treasury Department for disbursement.

Another 19,726 refunds, totaling about $1.6 billion, remain on hold because importers or their designees have not provided ACH information.

Judge Eaton also noted that the court's July 17 reliquidation order has now been entered in more than 3,700 cases, extending court-directed refund relief to plaintiffs whose entries had reached final liquidation.

August 25 Status Report

The court ordered CBP to file another CAPE status report by August 25, with a further status conference scheduled for August 26.

The proceedings come as litigation shifts from the mechanics of processing refunds to the scope of who may receive them.

On August 6, the Court heard argument in V.O.S. Selections, Inc. v. United States on a motion seeking certification of a nationwide class of importers that would permit broader access to CAPE refunds for importers whose entries became finally liquidated before the refund process was established.

Liberty Justice Center, representing the plaintiffs, argues that affected importers should not be required to file thousands of individual lawsuits to recover tariffs that have already been declared unlawful.

The government continues to maintain that CBP lacks authority to reliquidate finally liquidated entries absent an importer-specific court order, leaving the availability of refunds for importers that did not file suit unresolved. That question also remains before the US Court of Appeals for the Federal Circuit.

The principal issue is whether businesses that did not file individual CIT actions will ultimately gain access to refunds for finally liquidated entries through class certification or appellate relief.