A recent court filing could significantly impact the ability of importers to recover duties paid under the International Emergency Economic Powers Act (IEEPA).
On May 29, 2026, the U.S. Department of Justice (DOJ) filed a motion in the U.S. Court of International Trade (CIT) in the lead IEEPA refund case, V.O.S. Selections, Inc. v. Trump (CIT No. 25-00066). The filing contains two important developments:
- The DOJ is seeking to prevent the Commissioner of U.S. Customs and Border Protection (CBP) from testifying at the June 9 court hearing.
- More importantly, the DOJ announced its intent to appeal the court’s universal refund injunction—the order that currently extends refund rights to all affected importers, not only those who filed lawsuits.
Why This Matters
If the government wins its appeal, importers who have not filed their own case at the Court of International Trade could lose their automatic right to an IEEPA refund. CAPE — the CBP refund portal — does not cover finally liquidated entries. That means a significant portion of your duties could fall through the cracks.
As of May 11, CBP has already accepted 15.1 million entries and put ~$35.46 billion in anticipated refunds in the pipeline. First ACH payments are issuing now. But that number could shrink fast if the universal injunction is stayed on appeal.
Key Dates to Watch
June 2, 2026
The Court of International Trade is expected to rule on the DOJ’s motion. If denied, the government has indicated it may seek review from the U.S. Court of Appeals for the Federal Circuit.
June 9, 2026
The CIT is scheduled to hold a hearing regarding whether the stay on universal refund rights should be lifted.
Ongoing: Protest Deadlines
The 180-day protest period for finally liquidated IEEPA entries continues to run. Importers should review affected entries promptly to avoid missing critical deadlines.
What Importers Should Do Now
Given the uncertainty surrounding future refund eligibility, importers should consider reviewing their exposure and refund opportunities as soon as possible.
Alba’s Trade Advisory Services team can help:
- Review your entry portfolio for CAPE eligibility
- Build and submit your CAPE Declaration in ACE
- Identify finally liquidated entries that need protests filed now
- Refer you to legal counsel wherever necessary to review CIT case potential
Ask Alba
Questions about IEEPA refunds, CAPE declarations, protests, or duty recovery opportunities?
Contact the Alba Trade Advisory Services team to discuss your specific situation and determine the best path forward.
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