The U.S. Court of International Trade (CIT) issued a new order on March 20, 2026, in Atmus Filtration v. United States, providing additional clarity on IEEPA tariff refunds and reinforcing the need for importers to take proactive steps now.
What Changed
- Scope clarified: Refund eligibility includes all IEEPA tariffs, including those on imports from Brazil and India.
- Refund process pending: CBP continues developing the CAPE refund portal, with a status update due March 31.
- Key gap remains: The process, timing, treatment of already liquidated entries, and mechanics for refunds are still unknown.
Critical Risk Area
- The Court highlighted that liquidated entries may require protests under 19 U.S.C. § 1514.
- Failure to file protests within 180 days of liquidation may bar refunds.
What Importers Should Do Now
- Track all IEEPA duties paid, including Brazil and India tariffs
- Confirm ACE portal setup and ACH enrollment to receive refunds
- Monitor liquidation dates closely
- Consider filing protective protests for entries nearing the 180-day deadline
- Evaluate potential litigation options. In light of ongoing uncertainty, importers may wish to assess whether filing a protective action at the Court of International Trade is appropriate to preserve refund rights.
Bottom Line
Refunds are not automatic, and key details are still evolving. Protective action now may be necessary to preserve refund rights.
We are actively monitoring developments and can assist with data preparation, exposure analysis, and protest submissions.
If you would like assistance reviewing your company’s exposure to IEEPA-based duties, generating ACE reports, or filing protests, please contact our Compliance Team at compliance@shiptlr.com.
