National Law Review
7/18/2026

Court Clears Path for Litigant Importers to Recover IEEPA Duties on Finally Liquidated Entries
Short summary
The U.S. Court of International Trade ordered CBP to reliquidate, without IEEPA duties, covered plaintiffs' entries liquidated more than 80 days ago, creating a refund path that prior CAPE phases could not process. Litigant importers can pursue refunds while the government's appeal on non-litigant relief continues. Importers must map entries to correct plaintiff and importer-of-record numbers, correct CAPE errors, and keep CIT cases open until all refunds are reconciled.
- •CIT ordered CBP to reliquidate finally liquidated entries without IEEPA duties for covered plaintiffs
- •Litigant importers can pursue refunds while government appeals non-litigant relief
- •Importers should map entries to correct plaintiff numbers and keep CIT cases open until refunds are reconciled
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