On May 29, 2026, the U.S. Department of Justice (“DOJ”) indicated that it will appeal the U.S. Court of International Trade’s (“CIT”) universal injunction ordering U.S. Customs and Border Protection (“CBP”) to reliquidate final entries (entries more than 90 days past liquidation) and refund duties paid under the International Economic Emergency Powers Act (“IEEPA”) by importers who have not themselves filed complaints with the CIT.
In a Motion to Amend, DOJ stated that the CIT’s April 17, 2026 universal injunction, which directed refunds of all IEEPA duties but suspended immediate compliance, exceeds the CIT’s authority because CBP cannot reliquidate or refund duties without a court order. Therefore, DOJ indicates that the CIT must order importer-specific refunds for entries that have finally liquidated. As previously reported, on April 20, 2026, CBP launched the Consolidated Administration and Processing of Entries (“CAPE”) system for IEEPA tariffs refunds. However, the current CAPE system is limited only to certain unliquidated entries and entries within 80 days of liquidation which are entries considered to be within CBP’s control to liquidate, reliquidate, and issue refunds on.
At this juncture, we advise all importers to continue to closely monitor their imports. If any entries are liquidated and final (i.e., 80 days past the date of liquidation), we recommend importers consider filing a complaint at the CIT challenging the assessment of IEEPA tariffs. While the statute of limitations has not expired, we recommend a tailored approach for each client and therefore also suggest contacting your Husch Blackwell attorney to determine the best approach for your situation.
In a separate but related issue, DOJ noted it will appeal the CIT’s prior order for CBP Commissioner Rodney Scott to testify regarding CBP’s “anticipated timing” with the refund order. DOJ has asked that Susan Thomas, CBP’s Executive Assistant Commissioner for Trade, or Brandon Lord, the CBP official who filed previous written declarations to the CBP, be permitted to substitute in Commissioner Scott’s place.
The Husch Blackwell International Trade and Supply Chain team will continue to monitor and provide updates on this case as they become available. If you have company specific questions or concerns, please contact your Husch Blackwell attorney.