Why did the US Court of International Trade order refunds of IEEPA tariffs?

The US Court of International Trade ordered refunds after the Supreme Court ruled that President Donald Trump exceeded his authority under the International Emergency Economic Powers Act when imposing sweeping global tariffs ranging from 10% to 50%. Because the tariffs were deemed invalid, the court directed US Customs and Border Protection to refund the duties collected.

What did the Court of International Trade decide regarding import entries affected by the tariffs?

The Court of International Trade instructed US Customs and Border Protection to process all pending import entries without applying the invalid IEEPA tariffs. For entries that have already been processed but are not yet legally final, Customs must recalculate them by removing the invalid duties and refund the collected amounts with interest where applicable.

Which case led to the Court of International Trade’s ruling on tariff refunds?

The ruling followed a case brought by Atmus Filtration, Inc., which requested repayment of duties paid under the IEEPA tariffs and asked that affected import entries be recalculated with interest. The court agreed and ordered Customs to correct millions of entries impacted by the tariffs.

How does the Court of International Trade’s authority differ from other federal courts?

The Court of International Trade is a specialized court created by the Customs Courts Act with nationwide jurisdiction over many trade disputes. Unlike federal district courts, it has exclusive authority over certain customs and trade matters, which allows it to issue rulings that apply uniformly across the United States.

Are all importers eligible for refunds of the invalid IEEPA tariffs?

Not all importers will qualify for refunds. The court clarified that the ruling applies to pending import entries and those that have been processed but are not yet legally final. Entries for which liquidation has already become final are not covered by the decision.

What should businesses do if they were affected by the invalidated IEEPA tariffs?

Businesses that paid the invalid tariffs should review their import data and assess which entries may qualify for refunds. Developing a structured recovery strategy can help companies identify potential refunds and ensure they take advantage of the relief provided by the court’s decision.

US Court Orders Refunds for Invalid IEEPA Tariffs

The US Court of International Trade (CIT) issued a decision on the refund of duties following the Supreme Court of the United States' ruling that President Donald Trump exceeded his authority under the IEEPA when he imposed sweeping global tariffs ranging from 10% to 50%. The CIT's decision impacts all importers whose goods were subject to those tariffs.

CIT's Ruling on Refund of IEPPA-related Duties

On March 4, 2026, in a case brought by Atmus Filtration, Inc., which sought repayment of duties paid under IEPPA and requested that affected import entries be recalculated with interest, CIT directed US Customs and Border Protection to refund duties and correct millions of import entries affected by those tariffs. In its decision, the CITs judge clarified that although the Supreme Court previously limited the use of universal injunctions in Trump v. CASA, Inc., that restriction does not apply to that court.

In contrast to federal courts, CIT is a specialized court created by the Customs Courts Act and has nationwide jurisdiction and exclusive authority over many trade disputes. In the ruling, Judge Eaton stressed that the US Constitution requires duties and tariffs to be applied uniformly across the country, reinforcing the need for a single, consistent resolution.

As a result, the CIT ordered Customs to process all pending import entries without applying the invalid IEEPA tariffs. Also, for entries that have already been processed but are not yet legally final, Customs must recalculate them on the same basis, removing the invalid duties, and refund the amounts collected, with interest where applicable.

Conclusion

The CIT's ruling fills the gap left unresolved by the Supreme Court ruling, provides practical guidance to Customs on how to handle the large number of entries affected by the invalidated tariffs, and confirms that importers may obtain relief. However, the decision has its limits and does not extend to entries for which liquidation has already become final, so those cases are not covered. Nonetheless, businesses affected by the invalidated tariffs should begin assessing their exposure and develop a structured strategy to recover potential refunds.

Source: US Court of International Trade, VATabout