Member Update: U.S. Court of International Trade Orders CBP to Refund IEEPA Duties
March 5, 2026
Yesterday, Judge Eaton of the U.S. Court of International Trade (CIT) issued an order directing U.S. Customs and Border Protection (CBP) to refund duties imposed under the International Emergency Economic Powers Act (IEEPA). The order follows the Supreme Court’s recent decision in Learning Resources, Inc. v. Trump, which determined that the IEEPA duties were not authorized under the statute.
Under the CIT’s order, CBP must take the following actions:
- Liquidate all unliquidated entries without IEEPA duties. Any entry that has not yet been finalized (“liquidated”) must now be closed without the assessment of IEEPA duties.
- Reliquidate eligible liquidated entries without IEEPA duties. Entries that have already been finalized but remain within the 180-day protest period must be reopened and duties refunded.
The order applies to all importers of record with entries subject to IEEPA duties. Importantly, companies are not required to have filed an individual lawsuit to benefit from this ruling. The CIT has nationwide jurisdiction over customs matters, and Judge Eaton is the sole judge assigned to the IEEPA refund cases, ensuring consistent implementation across all affected entries.
CBP will now need to establish the administrative process for implementing the court’s order.
PLASTICS will continue monitoring developments and will provide additional guidance to members as further details emerge.
Sincerely,
Chris Rager
Vice President, Government Affairs
Plastics Industry Association
d. 202.974.5239 | m. 571.328.6791
plasticsindustry.org
