Recent developments in the ongoing IEEPA tariff refund litigation may significantly impact how importers pursue recovery of tariffs collected under the International Emergency Economic Powers Act (IEEPA).
On May 29, 2026, the U.S. Department of Justice (DOJ) filed a motion in the Court of International Trade (CIT) that provided important insight into the government’s position regarding future IEEPA tariff refunds. While the motion itself sought to prevent CBP Commissioner Rodney Scott from testifying before the court, the filing also clarified the government’s intended approach to refunds and confirmed its plan to appeal portions of the CIT’s refund order.
Later that day, Senior Judge Richard Eaton denied the government’s motion and ordered Commissioner Scott to appear before the court.
Government Confirms Intent to Appeal
In its filing, the government stated that it intends to appeal the CIT’s universal injunction requiring refunds of unlawfully collected IEEPA duties. Specifically, the government argues that refunds on certain finally liquidated entries should not be available to importers that have not filed litigation seeking relief.
This is the clearest indication to date that the government may continue to challenge refunds for some categories of entries, even after the Supreme Court determined the tariffs were unlawfully imposed.
What the Government’s Position Means for Importers
According to the DOJ filing, the government views IEEPA refund claims as falling into three general categories:
- Unliquidated or Non-Final Entries: The government acknowledges that CBP retains authority to process refunds on entries that remain unliquidated or otherwise not final. CBP continues to process refunds through its CAPE refund program and has already approved significant refund amounts.
- Finally Liquidated Entries Where the Importer Has Filed Suit: For entries that are finally liquidated, the government maintains that refunds require court-ordered relief. Importers that have already filed lawsuits may be positioned to seek importer-specific refund orders from the CIT.
- Finally Liquidated Entries Where the Importer Has Not Filed Suit: The government has indicated that it intends to appeal the portion of the CIT’s order that would require refunds to importers who have not filed litigation. As a result, the path to recovery for certain finally liquidated entries remains uncertain and will likely continue to be the subject of ongoing litigation.
Protecting Refund Rights Remains Critical
While refund processing continues through CBP’s CAPE mechanism, the government’s latest filing reinforces the importance of understanding which entries have been refunded, which remain eligible for administrative recovery, and which may require additional action to preserve potential refund rights.
Most importantly, statutory protest deadlines continue to run regardless of ongoing litigation, appeals, or future CBP guidance.
For importers with entries that have liquidated within the past 180 days, a customs protest may be an important tool for preserving potential refund opportunities while legal challenges continue to unfold.
Importers should consider reviewing:
- Entries subject to IEEPA tariffs
- Liquidation status
- Entries that have not yet received refunds
- Upcoming protest deadlines
- Entries that may not qualify for current CAPE processing
Waiting until additional court decisions are issued could result in missed deadlines and reduced recovery options for certain entries.
How TLR Can Help
TLR is actively assisting importers with identifying, tracking, and preserving potential IEEPA refund opportunities.
Our team can help by:
- Running detailed ACE reports to identify impacted entries
- Preparing customized IEEPA duty summaries
- Quantifying total IEEPA duties paid and recovered
- Reviewing liquidation status across affected entries
- Identifying entries approaching protest deadlines
- Preparing and filing customs protests on your behalf
- Monitoring protest status and CBP responses
- Providing ongoing updates regarding court decisions and CBP implementation efforts
Don’t Let Critical Deadlines Pass
The government’s announced appeal underscores that the refund process remains fluid and that recovery opportunities may differ depending on the status of an importer’s entries.
Importers that have not yet evaluated their IEEPA exposure should consider doing so now. Identifying affected entries and understanding applicable protest deadlines can help preserve options while the litigation continues to develop.
If you would like TLR to conduct an IEEPA refund review, provide an analysis of affected entries, or assist with protest filing services, please contact your TLR representative or email compliance@shiptlr.com.
We will continue to monitor developments and provide updates as additional information becomes available.
This communication is provided for informational purposes only and is not intended to constitute legal advice. The information contained herein reflects TLR’s understanding of current developments related to IEEPA tariff refund litigation and CBP refund procedures as of the date of publication. Importers should consult with qualified legal counsel regarding their specific circumstances, including decisions relating to protests, litigation, refund claims, and the preservation of legal rights. Nothing in this communication should be construed as a recommendation to pursue or refrain from any legal action.
