Trade Advisory Update

Latest Update: CIT Amends and Temporarily Suspends IEEPA Refund Order

Latest

On March 20, 2026, the U.S. Court of International Trade (CIT) issued a further order in Atmus Filtration, Inc. v. United States, refining its prior directives concerning tariffs imposed under the International Emergency Economic Powers Act (IEEPA).

At a settlement conference held on March 19, 2026, the Court stated that it would amend its March 5, 2026, Amended Order to clarify that the scope of relief applies to all duties imposed pursuant to IEEPA, including duties imposed under multiple Executive Orders. The Court expressly confirmed that the order encompasses IEEPA duties assessed on imports from Brazil and India, among other countries.

As amended, the Court reaffirmed that unliquidated entries entered subject to IEEPA duties must be liquidated without regard to those duties, and that liquidated entries for which liquidation is not yet final must be reliquidated without regard to IEEPA duties. The Court also clarified that its order does not address issues related to duty‑free de minimis treatment under 19 U.S.C. § 1321, which remain subject to separate litigation.

Importantly, the Court suspended the amended order to the extent it would require immediate compliance. This suspension allows U.S. Customs and Border Protection (CBP) additional time to complete development of its refund process. The Court acknowledged a new declaration from CBP confirming that the agency continues to make satisfactory progress toward implementing a system‑based process to issue refunds of IEEPA duties, including payment of interest.

The Court directed CBP to file a status report by March 31, 2026, describing its progress toward completing the refund process, and scheduled a further closed settlement conference for the same day.

The Court also noted that unresolved issues remain, including the treatment of entries that have become finally liquidated and the availability of remedies under 19 U.S.C. § 1514 (customs protests) in certain circumstances. These matters may be addressed in future proceedings or guidance.

What This Means for Importers

While the Court has expanded and clarified the scope of relief, refunds will not be immediate and will be administered only after CBP’s refund process is fully implemented and formal guidance is issued. Importers should continue to monitor CBP announcements and court developments and refrain from submitting claims until official instructions are released.

Need support navigating this development?

Our trade and customs specialists are actively monitoring CBP guidance and can assist with entry reviews, refund readiness, and coordination with brokers as implementation unfolds. Reach out to our Tariff Response Unit today.