U.S. Customs and Border Protection’s Consolidated Administration and Processing of Entries (CAPE) portal for Phases 1 and 2 remains in effect for unliquidated entries, entries within 80 days of liquidation, and entries covered under reconciliation. Importers with entries beyond the 80-day mark may wish to evaluate whether to file an action in the Court of International Trade (CIT) or wait to be part of a “class” of importers to recover IEEPA duties.
CAPE Phase 3 has commenced for the benefit of importers that previously filed an action before the CIT and submitted their importer of record information to CBP before July 30, 2026. On Oct. 6, 2026, Brandon Lord, executive director of CBP’s Trade Policy & Programs, filed a directorate with the CIT, stating that CAPE Phase 3 is limited to finally liquidated entries from importers that filed an action in the CIT and “for which the Court has ordered reliquidation.”
In addition, he wrote, “CBP will provide additional instructions regarding CAPE Phase 3 to the plaintiffs who provided an importer of record number after July 30, 2026.” Accordingly, filing an action in the CIT may provide an efficient pathway for receiving IEEPA refunds sooner.
Importers seeking IEEPA refunds through a CIT action are subject to a two-year statute of limitations. For China entries, the limitations period may begin to run in February 2027; for Canada and Mexico, in March 2027; and for the remainder of countries, in April 2027. However, because some entries may liquidate earlier, the timing for filing an action may vary by entry.
For importers that choose not to file individually, the recovery of duties may be less certain, despite a recent class certification order. In early October, Judge Richard K. Eaton of the CIT issued an order certifying a class involving importers that paid IEEPA duties on finally liquidated entries. While some relief may become available to importers on a class-wide basis, the government may appeal Judge Eaton’s class certification order. Accordingly, importers may wish to consider the potential benefits of filing individual actions in the CIT.
CAFC Appeal
The government’s litigation against the IEEPA refund process continues. On Aug. 10, 2026, the government filed its opening brief in a consolidated appeal before the United States Court of Appeals for the Federal Circuit, alleging that the CIT erred by entering a broad, universal injunction requiring reliquidation of entries for all importers — in other words, the government argued that blanket relief for the universe of importers is unlawful.
In its brief, the government further suggested that CBP should not be required to reliquidate finally liquidated entries for parties that have not filed their own individual actions seeking refunds with the CIT. The government’s appeal clarifies that it intends to comply with importer-specific reliquidation orders in cases filed by individual importers; it is only challenging the CIT’s order as it relates to refunds on finally liquidated duties for importers that have not filed actions.
The Federal Circuit appeal may also affect the options available to importers that have not filed individual CIT actions. If the Federal Circuit upholds the CIT’s order, the decision might provide another path to refunds for some importers. Accordingly, depending on the applicable statute-of-limitations period, some importers may wish to monitor the appeal before determining whether to file an individual action in the CIT. The timing and outcome of the appeal remain uncertain.
Class Certification
At the same time, a group of importers filed a class-action lawsuit, as well as a motion for class certification, requesting class-wide treatment of all importers of record who paid IEEPA duties, excluding any entity that has separately filed an action seeking to recover IEEPA duty payments.
On Oct. 8, 2026, Judge Eaton issued an order granting class certification, with the stated hope that class certification would lead to the liquidation or reliquidation of all the entries on which IEEPA duties were imposed. However, several immediate and important considerations remain for importers:
- A notice period and subsequent class-wide treatment of claims may delay importers’ recovery of refunds.
- The CIT’s decision on class certification is subject to appeal by the government. While an appeal is pending, the statute of limitations may be tolled. Depending on the appeals’ outcome, there might only be a small window of time remaining before the limitations period expires.
- Though the court’s stated intention is to provide complete relief as to all entries on which IEEPA duties were imposed, the practical impact and timing of an ultimate resolution on a class-wide basis is less certain.
Takeaways
Since SCOTUS’ February 2026 decision invalidating IEEPA tariffs, ongoing litigation has complicated the refund process.
Given the landscape of ongoing litigation, importers may wish to consider filing individual actions in the CIT. While individualized relief may be subject to a prolonged waiting period based on the government’s appeal before the Federal Circuit, it might place filing importers in the queue for refunds.
Now that Judge Eaton has certified the importer class in the pending class action, smaller importers or those content to monitor the ongoing class litigation and appeals have the option of waiting for refunds through the class apparatus, which might take a number of years. If the class action is ultimately unsuccessful, those importers might instead consider filing individual lawsuits within any remaining statute of limitations period.