On March 4, 2026, following the February 20, 2026 decision by the Supreme Court invalidating IEEPA tariffs, the Court of International Trade ordered CBP to (a) liquidate “without regard to IEEPA duties” all unliquidated entries that were subject to IEEPA tariffs, and (b) reliquidate “without regard to IEEPA duties” any entries for which liquidation is not yet final.  The Order specifies that the Chief Judge of the CIT had indicated that Judge Eaton will be the only judge to preside over cases involving IEEPA refunds.  Importantly, the language of this order directs CBP to liquidate or reliquidate regardless of whether an importer has filed a complaint; the order stated specifically — “To find otherwise would be to thwart the efficient administration of justice and to deny those importers who have filed suit the efficient resolution of their claims, and to deny entirely importers who have not filed suit the benefit of the Learning Resources decision.”  The Court also reasoned that its order was justified by the Supreme Court’s decision, coupled with CIT’s nationwide jurisdiction.  Although the order is of course highly favorable to importers, it raises several questions.  At this juncture, there is still uncertainty concerning several issues, including what constitutes finality of liquidation.  The Government has 60 days from the date of this order to file an appeal at the Federal Circuit and it is likely that it will do so relatively soon.

As this is an evolving situation, the Husch Blackwell International Trade and Supply Team will continue to monitor and provide updates.  In the interim if you have specific questions, please contact your HB attorney.