IEEPA

Wooden judge's gavel resting on a vibrant red world map symbolizing international law and global trade with a backdrop of colorful stacked shipping containers representing logistics and commerce

On July 15, 2026, the Court of International Trade (CIT) issued an order which is the clearest indication of the next steps for addressing the status of finally liquidated entries where IEEPA tariffs were paid. Specifically, the CIT expects U.S. Customs and Border Protection (Customs) to launch Phase 3 of its CAPE platform for tariff refunds. The CIT’s order states that the court will issue case-specific orders in each of the approximately 3,700 individual IEEPA cases that “directs Customs to reliquidate certain finally liquidated entries in accordance with a procedure that will be outlined in the anticipated order.”

Wooden judge's gavel resting on a vibrant red world map symbolizing international law and global trade with a backdrop of colorful stacked shipping containers representing logistics and commerce

The U.S. Government withdrew its petition for a writ of mandamus at the U.S. Court of Appeals for the Federal Circuit (“Federal Circuit”). On June 9, 2026, the Federal Circuit granted the Government’s request to withdraw the petition and dismissed the mandamus proceeding in In re United States, Fed. Cir. # 26-144, before Senior Judge Richard K. Eaton.

US Capital Building.

In the latest developments regarding tariffs paid under the International Economic Emergency Powers Act (“IEEPA”), the U.S. Department of Justice (“DOJ”) has formally appealed the U.S. Court of International Trade’s (“CIT”) April 17, 2026, universal injunction ordering refunds to all importers to the U.S. Court of Appeals for the Federal Circuit (“Federal Circuit”).  The DOJ has…

Sign at the United States Department of Justice in Washington, D

On May 29, 2026, the U.S. Department of Justice (“DOJ”) indicated that it will appeal the U.S. Court of International Trade’s (“CIT”) universal injunction ordering U.S. Customs and Border Protection (“CBP”) to reliquidate final entries (entries more than 90 days past liquidation) and refund duties paid under the International Economic Emergency Powers Act (“IEEPA”) by…

US Tariffs Legal Challenges and American laws in Economic Trade and tariff tax legislation as government policy and import export agreements as justice scale political economic policies.

On April 6, 2026, Atmus Filtration filed a notice of dismissal in its challenge to the IEEPA tariffs.  Atmus Filtration v. United States, CIT #26-01259 (“Atmus”) was selected as the lead case by the U.S. Court of International Trade (“CIT”) on March 4, 2026.  Atmus became the torch bearer for all IEEPA cases…

On March 12, 2026, U.S. Customs and Border Protection (“CBP”) filed a declaration with the Court of International Trade providing an update on the portal to be used for CBP to issue International Emergency Economic Powers Act (“IEEPA”) tariff refunds. According to the declaration, there will be a claim portal for users to interface with…

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On Friday, March 5, 2026, twenty-four (24) states filed a complaint in the Court of International Trade (“CIT”) against the Trump Administration challenging the legality of the Section 122 duties imposed on February 20th after the U.S. Supreme Court ruled that the International Emergency Economic Powers Act does not permit the president to impose tariffs. For additional information about the Supreme Court’s decision and the Section 122 duties, see our prior blog posts here and here.