Judge Presses CBP on IEEPA Refunds

The Court of International Trade (CIT) judge overseeing the issuance of refunds of International Emergency Economic Powers (Act) tariffs issued two orders recently that question the slow pace of the refund process, as well as concern for those importers with entries not yet addressed by Customs and Border Protection (CBP).

CBP developed the Consolidated Administration and Processing of Entries (CAPE) program to refund IEEPA tariffs to qualifying importers. Phase 1, which was launched on April 20, 2026, is limited to certain unliquidated entries and certain entries within 80 days of liquidation. CBP has not yet set a timeline or instructions on future phases of CAPE.

In Judge Richard Eaton’s first order issued on May 27, he noted the slow pace and the problems that importers continue to face in seeking refunds, particularly for claims under particular Harmonized Tariff Schedule headings. He directed CBP to provide an updated status report on CAPE’s progress by June 10.

In the second order, Eaton expressed concern that CBP is not doing enough to provide refunds to all importers. Eaton said he is “particularly concerned about the millions of informal entries where liquidation was simultaneous, or nearly simultaneous, with the time of entry and for which the liquidation is now final.” So far, he noted, CBP has not presented a proposal as to how to address these entries.