The Two-Year Deadline for IEEPA Refund Lawsuits, and Why Firms Disagree

The Court of International Trade can hear some cases under its "residual" jurisdiction, 28 U.S.C. 1581(i). Law firms have described that route as the one importers with finally liquidated entries are using to get court-ordered refunds. It has a deadline.

What the statute says

Under 28 U.S.C. 2636(i), a 1581(i) action is barred unless it is filed within two years after the cause of action first accrues. The statute does not say, for IEEPA duties specifically, when that is.

Where practitioners disagree

• From the date duties were paid. Troutman Pepper Locke (August 2026) counts from the deposit of duties. The earliest IEEPA duties date to February 2025, which would put the earliest deadlines around February 2027.
• From the entry date. Barnes & Thornburg (September 2026) gives an example measured from the entry date: entries made April 5, 2025 would expire April 5, 2027.

Both readings run entry by entry, so deadlines roll forward for later entries. Sandler, Travis & Rosenberg wrote in June 2026 that the window was roughly eight months away, which is consistent with early 2027 for the first entries.

The cautious reading

Because the question is unsettled, the cautious approach is to plan around the earliest possible trigger. Whether and when to file is a decision for a trade attorney.

What this means for importers

If you have finally liquidated entries from early 2025 and have not sued, the earliest dates are months away, not years. We can email you a list of attorneys who handle these cases. 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.