On July 15, 2026, Senior Judge Richard K. Eaton of the Court of International Trade ordered CBP to reliquidate, without IEEPA duties, any of the plaintiffs' entries that had been liquidated for more than 80 days, including finally liquidated entries.
- The process runs through CAPE: CBP sends instructions to plaintiffs' counsel, the importer files a CAPE declaration, and CBP validates and reliquidates.
- The court said substantially the same relief would be entered in each of the roughly 3,700 pending IEEPA refund cases.
- The order covers importers who sued. It does not cover importers who did not.
- Further orders followed later in July, and CBP later scheduled this work as CAPE Phase 3.
What this means for importers
Holland & Knight's headline summed it up: only importers that have sued get full refunds on these entries for now. See finally liquidated entries.
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
Stay current. Get an email when CAPE opens a new phase or a court rules. Sign up for updates. Email only, no calls.
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.