Overview
On February 20, 2026, the U.S. Supreme Court issued its decision in Learning Resources, Inc. v. Trump, concluding that the additional duties imposed under the International Emergency Economic Powers Act (IEEPA) were unlawful.
Following that decision, the U.S. Court of International Trade (CIT) issued an important order in Atmus Filtration Technologies, Inc. v. United States confirming how the ruling must be applied to import entries.
The order clarifies that the Supreme Court’s decision applies broadly and establishes how U.S. Customs and Border Protection (CBP) must treat entries that were previously subject to IEEPA duties.
Key Takeaways from the CIT Order
1. IEEPA duties are unlawful for all affected importers
The Court confirmed that the Supreme Court ruling applies to all importers of record whose entries were subject to IEEPA duties, not only to the named plaintiff in the case.
This means the decision has broad applicability across the importing community.
2. The Court of International Trade has nationwide authority
The Court emphasized that:
-
The CIT has exclusive subject-matter jurisdiction over customs disputes.
-
Its national jurisdiction allows rulings to apply uniformly across the United States.
The Court also clarified that the Supreme Court’s limitation on “universal injunctions” in Trump v. CASA does not restrict the CIT, because Congress designed the court specifically to ensure uniform application of customs laws.
3. Uniform treatment of duties is constitutionally required
The Court highlighted the Constitution’s requirement that customs duties be uniform throughout the United States.
Allowing some importers to recover IEEPA duties while others could not would violate this principle.
4. Consolidation of cases
The Chief Judge of the CIT has assigned all IEEPA refund-related cases to a single judge, reducing the likelihood of inconsistent rulings within the court.
What the Order Requires CBP to Do
The CIT issued specific directives to U.S. Customs and Border Protection (CBP) regarding entries affected by IEEPA duties.
Unliquidated entries
-
Must be liquidated without regard to IEEPA duties.
-
CBP may not assess or collect those duties at liquidation.
Liquidated but not final entries
-
Must be reliquidated without regard to IEEPA duties.
-
Any IEEPA duties previously assessed must be removed.
These directives are mandatory and immediate, subject to standard liquidation finality rules.
Practical Considerations for Importers
Importers should consider the following actions:
1. Identify affected entries
Review entry records to identify shipments that:
-
Were subject to IEEPA duties, and
-
Are either:
-
Unliquidated, or
-
Liquidated but not final (still within the protest or reliquidation window).
-
2. Monitor liquidation activity
Importers should monitor entry activity for:
-
Liquidations occurring without IEEPA duties, or
-
Reliquidations removing previously assessed duties.
Any liquidation that still includes IEEPA duties may require review.
3. Preserve rights for final entries
The CIT order does not automatically reopen entries that are already final.
Importers with final entries should evaluate whether:
-
Protests,
-
Court actions, or
-
Other statutory remedies may still be available, in consultation with trade counsel.
Operational Considerations for Brokers
Customs brokers may wish to:
-
Flag entries affected by IEEPA duties in internal systems.
-
Track the liquidation status of those entries.
-
Advise importer clients proactively regarding the expected removal of IEEPA duties for non-final entries.
Next Steps and What to Expect
While the CIT order provides clear direction, operational implementation will depend on CBP guidance.
At this time:
-
CBP has not yet issued formal instructions on the process for liquidation or reliquidation of affected entries.
-
Additional legal challenges or appeals may still occur, which could influence the timeline or implementation.
Buckland is actively monitoring developments and will provide updates as CBP releases operational guidance.
How Buckland Can Help
Our team is currently assisting clients with:
-
Identifying entries affected by IEEPA duties
-
Monitoring liquidations and reliquidations
-
Assessing recovery opportunities and next steps
If you would like assistance reviewing your entries or understanding how this ruling may impact your imports, please contact your Buckland representative.
Sources: