Finally Liquidated Entries and the July 2026 Court Orders

An entry is liquidated when CBP makes its final calculation of the duty owed. The importer then generally has 180 days to protest. If no protest is filed, the liquidation becomes final and conclusive under 19 U.S.C. 1514. That is what "finally liquidated" means.

Why CBP says it cannot refund them on its own

In a May 2026 court filing, CBP took the position that it has no authority to reliquidate a finally liquidated entry, or refund money on it, without a court order. That position left finally liquidated entries outside CAPE Phases 1 and 2.

What the court ordered

Earlier in 2026, Senior Judge Richard K. Eaton of the Court of International Trade, who handles the IEEPA refund cases, issued orders reaching finally liquidated entries broadly. The government appealed those orders in early June 2026.

On July 15, 2026, the court ordered CBP to reliquidate, without IEEPA duties, the entries of the importers in the case that had been liquidated for more than 80 days, including finally liquidated entries. The process runs through CAPE: CBP gives instructions to plaintiffs' counsel, the importer files a CAPE declaration, and CBP validates and reliquidates. The court indicated that substantially the same relief would be entered in each of the roughly 3,700 pending cases. Further orders followed later in July.

Phase 3

CBP has scheduled CAPE Phase 3 for October 6, 2026, for plaintiffs whose reliquidation has been ordered and who gave CBP a valid Importer of Record number by July 30, 2026.

What is unsettled

• Whether importers who did not sue will get relief. The government's appeal on that question was pending as of mid-September 2026.
• Whether the court will certify a nationwide class of importers. The motion was argued on August 6, 2026.
• When the two-year deadline for new lawsuits under 28 U.S.C. 1581(i) starts. See our guide.

What this means for importers

If you have finally liquidated entries and have not sued, law firms describe filing a case as the confirmed route today. That is a decision to make with a trade attorney, soon. 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.