Importers seeking refunds of International Emergency Economic Powers Act (IEEPA) tariffs on entries that were finally liquidated more than 80 days ago should promptly consult legal counsel about filing an action with the U.S. Court of International Trade (CIT).
Based on recent developments, filing an individual CIT lawsuit currently appears to offer the most direct and timely path to obtaining refunds for entries that cannot be processed through the first two phases of U.S. Customs and Border Protection’s CAPE refund system.
CBP’s Planned Refund Process
CBP has indicated that CAPE Phase Three, expected to launch by the end of July 2026, will provide a mechanism for processing refunds on entries liquidated more than 80 days ago. According to CBP, an importer seeking to use this process must:
- File an action with the CIT;
- Obtain an importer-specific court order requiring CBP to reliquidate the affected entries; and
- Submit the required refund declaration through CAPE.
On July 15, 2026, the CIT began issuing reliquidation orders in approximately 3,700 individual lawsuits seeking IEEPA tariff refunds. Plaintiffs receiving these orders must provide specified information to CBP in accordance with instructions issued through their legal counsel. Once those requirements are satisfied, the importer may submit its CAPE declaration.
Why Importers May Want to Act Now
These recent CIT orders indicate that importers with entries liquidated more than 80 days ago can position themselves to use CAPE Phase Three by filing suit and obtaining the necessary reliquidation order.
Although filing a lawsuit may not yet be legally required—and importers may have a two-year period in which to pursue court action—the current process gives individual CIT plaintiffs a more immediate route to refunds. Administrative protests may remain a viable alternative, but relying on a protest could result in a longer recovery timeline.
Importers may also pursue the CIT process for entries currently covered by a protest. After receiving a reliquidation order and confirming eligibility for CAPE Phase Three, the importer may withdraw the related protest so that the CAPE refund declaration can proceed.
Other Proceedings Remain Pending
The CIT and CBP continue to discuss a possible future CAPE process for protested entries. In addition, motions seeking class-action certification remain pending. If a class is ultimately certified and that decision survives any appeal, some importers may no longer need to file individual lawsuits.
These potential developments, however, are uncertain and may take additional time. Importers that want to expedite their refunds should not assume that a future administrative process or class action will protect their interests.
Recommended Action
Importers should identify entries that:
- Were subject to IEEPA tariffs;
- Were finally liquidated more than 80 days ago; and
- Were not eligible for CAPE Phase One or Phase Two.
Affected importers should then consult qualified customs counsel promptly to evaluate filing an individual CIT action, preserve applicable claims and deadlines, and prepare for CAPE Phase Three.
Customs brokers should alert potentially affected importer clients and assist them in gathering entry, liquidation, protest, and duty-payment information for legal review.