The federal government is asking an appeals court to limit the scope of relief available to importers seeking refunds of tariffs unlawfully imposed under the International Emergency Economic Powers Act.
In an opening appellate brief filed August 10, government attorneys argued that the Court of International Trade exceeded its authority when it ordered refunds for all affected importers, including companies that were not parties to the litigation.
The Dispute Focuses on Finally Liquidated Entries
CBP has already processed and certified approximately $100 billion in refunds, according to the Associated Press. The remaining dispute is especially important for entries that became final after liquidation and are no longer eligible for ordinary administrative correction.
The Court of International Trade ordered CBP to provide relief broadly, including to non-party importers. The government contends that this type of universal relief conflicts with Supreme Court precedent limiting nationwide injunctions and that companies with finally liquidated entries may need to bring their own actions to obtain refunds.
What the Appeal Does Not Do
The appeal does not mean that CBP is taking back refunds already issued, nor does it halt the entire CAPE process. Importers with eligible entries should continue following CBP procedures and instructions applicable to their refund claims.
Instead, the appeal creates uncertainty for importers that did not file suit and whose entries are already final. The appellate outcome may determine whether those companies benefit automatically from the trade court’s order or must pursue individual judicial relief.
Importers Should Segment Their Entry Population
- Identify entries for which refunds have already been processed or certified.
- Separate unliquidated, liquidated-but-not-final, and finally liquidated entries.
- Confirm whether the importer is covered by an existing lawsuit, court order, or class proceeding.
- Preserve entry data, payment records, liquidation dates, protests, and CAPE documentation.
- Coordinate with customs and legal advisers before applicable filing periods expire.
The refund landscape continues to change through parallel CBP processing, individual importer cases, class proceedings, and appellate review. Importers should avoid assuming that a broad court ruling automatically resolves every entry.
ASK Alba TM
Contact Alba’s trade experts
Contact the Alba team to review CAPE status, entry populations, liquidation dates, and the operational records needed to support potential refunds.
