In a court filing on May 29, 2026, CBP took the position that once an entry is finally liquidated, it has no authority to reliquidate it or refund money without a court order.
- Sheppard Mullin described this as a reversal of CBP's earlier position on universal refunds.
- The practical effect: finally liquidated entries stayed outside CAPE Phases 1 and 2, and importers that had not sued would need a court order.
- Brokers and law firms responded by urging importers with recently liquidated entries to consider protests before their 180-day windows closed.
What this means for importers
If your entries are liquidated but still within 180 days, the protest window matters. See missed the CAPE window.
General information, not legal or customs advice. Facts last reviewed September 24, 2026. Confirm dates and options for your entries with a licensed professional.
Sources
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General information, not legal advice. Tariff refund rules and court rulings are changing. Deadlines depend on your own entries. Confirm your options with a licensed customs broker or attorney. TariffClarity is not a law firm or customs broker.