Summary

Earlier in March, the U.S. Court of International Trade (CIT) issued a series of significant orders directing U.S. Customs and Border Protection (CBP) to refund tariffs collected under the International Emergency Economic Powers Act (IEEPA). These orders provide preliminary guidance tied to implementation of the February 20, 2026 U.S. Supreme Court ruling (Learning Resources, Inc. v. Trump) that invalidated the IEEPA‑based tariffs as unlawful.

The CIT rulings apply nationwide, affecting all importers of record, regardless of litigation status. The government has until May 3, 2026, to appeal the CIT’s orders.

Court Ruling and Implications

The above ruling cleared the way for the government to begin refunding the tariffs collected under the IEEPA, which CBP estimates are approximately $166 billion. Such refunds will be made to the approximately 300,000 importers who paid these tariffs.

As part of its ruling, The Court ordered CBP to perform the following actions:

• For Unliquidated Entries: Liquidate without applying IEEPA duties and issue refunds of duties previously collected.
• For Liquidated but Not Final Entries: Reliquidate such entries without IEEPA duties and issue refunds.
• For Fully Liquidated Entries: Treatment remains unclear, with no explicit refund requirement in the March 4 order.

 Practical Impact

In his initial decision, Judge Richard Eaton set a follow-up hearing for Friday, March 6 in order for U.S. Customs and Border Protection to provide updates on its refund plans.

In this Friday’s hearing, the CBP told Judge Eaton that it is not currently able to comply with the order to refund the illegally collected tariffs but submitted a plan to update its Automated Commercial Environment (its internal system for tracking imports) to include functionality to issue such refunds. Based on the CBP’s filings, it anticipates it will have such functionality ready within the next 45 days, and it represents that such process “will require minimal submission from importers.” Exactly what this entails remains unclear while CPB works through the updates to its systems.

Important Timeline Items

In addition to the above, importers wishing to preserve refund eligibility should ensure that entries do not become “finally liquidated” by filing timely protests (within 180 days) when appropriate. Several sources emphasize the importance of filing protests proactively while rules remain unsettled.

Several trade law practitioners are advising companies to file suit with the CIT prior to March 17, 2026.

Conclusion

Additional guidance on this matter continues to be issued, and Miller Cooper is monitoring for updates. Should you have any questions relating to how this may impact you or your business please contact your Miller Cooper advisor.