by Craig Brightup, The Brightup Group —
Now that the Supreme Court of the United States (SCOTUS) has struck down President Trump’s International Emergency Economic Powers Act (IEEPA) tariffs, the issue of refunds is back in the U.S. Court of International Trade (CIT) where one of its three judges, Judge Richard Eaton, is presiding over the refund process.
On March 4, 2026, the CIT (Judge Eaton) ordered U.S. Customs and Border Protection (CBP) to liquidate or reliquidate all entries on which IEEPA tariffs were paid but this time without the tariffs, thus requiring refunds of those payments. However, this left open the question of how entries reaching final liquidation (the liquidation date plus 180 days) would be treated.
The CIT amended its March 4 order to clarify this but first, some basic questions and answers about liquidation:
Q. What is liquidation in the tariff payment process?
A. Liquidation is CBP’s official determination that an import entry is final and closed. Thus, at liquidation, CBP confirms final tariff classification, customs value, as well as duty, tax, and fee amounts.
Q. How does liquidation fit into the import entry process?
A. When goods arrive in the U.S. an entry is filed and CBP reviews the data and then releases the cargo or requests more information. Upon release, the entry liquidates usually within 314 days, but it should be noted that CBP can also review entries after release but before liquidation.
Q. What is CBP’s timetable to liquidate an entry?
A. Most entries liquidate within 314 days after entry, unless extended. CBP can liquidate as entered, or with changes, or suspend liquidation for unresolved issues. Importers are notified of liquidation via ACE (the Automated Customs Environment), but may not realize it’s happened if not actively monitoring liquidation status.
Q. How can importers challenge liquidation?
A. If CBP liquidates an entry incorrectly, importers can file a protest (CBP Form 19), which must be filed within 180 days of liquidation and can challenge classification, valuation, origin, and duty rate. This requires documentation and if the deadline is missed, liquidation is final.
On March 27, the CIT issued an amendment to its March 4 order to clarify that CBP is directed to reliquidate and refund even entries reaching final liquidation. As explained, liquidation can occur up to 314 days after the date of entry and the timetable going back to the effective dates for IEEPA tariffs in 2025 had many imports rapidly approaching or reaching final liquidation. This CIT clarification removes an administrative roadblock to obtain refunds for importers who didn’t file protests on liquidated IEEPA entries and also removes the need to file lawsuits with the CIT.
The Trump Administration has until May 4, 2026, to appeal the CIT’s March 4 order directing CBP to issue IEEPA refunds to all eligible importers, and it could also appeal the March 27 amendment ordering refunds for entries that have reached final liquidation. With that in mind, trade and tariff experts are advising importers to continue filing protests on liquidated entries.
