At a glance
- What changed
- U.S. Court of International Trade Orders Removal of IEEPA Tariffs
- Who is affected
- North America
- Business impact
- On March 4, 2026, the U.S. Court of International Trade (the "Court") issued an order requiring U.S. Customs and Border Protection (CBP) to remove tariffs imposed under the International Emergency Economic Powers Act (IEEPA) from certain…
cite>Atmus Filtration, Inc. v. United States (U.S. Court of International Trade)/cite>
On March 4, 2026, the U.S. Court of International Trade (the "Court") issued an order requiring U.S. Customs and Border Protection (CBP) to remove tariffs imposed under the International Emergency Economic Powers Act (IEEPA) from certain imports. The order follows a U.S. Supreme Court decision that found these IEEPA tariffs unlawful.
What Is IEEPA?
IEEPA is a U.S. law that allows the President to take economic actions, including imposing tariffs, during declared national emergencies. Several executive orders issued under IEEPA imposed tariffs on imported goods. These tariffs were later challenged in court.
In February 2026, the U.S. Supreme Court ruled that the IEEPA tariffs at issue were not lawfully imposed. As a result, importers who paid these tariffs are entitled to relief.
The Court ordered CBP to:
- Liquidate all unliquidated entries without applying IEEPA tariffs; and
- Re-liquidate entries that were already liquidated but are not yet final, again without applying IEEPA tariffs.
The Court explained that it has exclusive nationwide authority over customs and trade matters. Because of this, the order is meant to ensure that tariffs are applied uniformly across the United States and that importers receive consistent treatment.
Importers who have entries that were subject to IEEPA tariffs should review their import records to determine whether their entries are unliquidated or not yet final. Those entries should now be processed without IEEPA tariffs, which may result in refunds.
Affected importers should monitor CBP actions closely, confirm the status of their entries, and consult trade or legal advisors to ensure that refunds or corrections are properly processed.
This message is provided for general informational purposes only and does not constitute legal advice.
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