U.S. Trade Court orders refund and removal of IEEPA duties for importers following U.S. Supreme Court decision
Directs CBP to liquidate or reliquidate entries
The U.S. Court of International Trade on March 4, 2026, issued an order—in a case that was filed with the court on February 27, 2026, seeking the refund of duties imposed under the International Emergency Economic Powers Act (IEEPA) following the U.S. Supreme Court’s decision in Learning Resources, Inc. v. Trump finding the IEEPA duties unlawful—directing U.S. Customs and Border Protection (CBP) to liquidate or reliquidate entries that are not final without regard to duties imposed under IEEPA.
The order states that “all importers of record whose entries were subject to IEEPA duties are entitled to the benefit” of the Supreme Court decision.
In addition, the order states that the Supreme Court decision gave the Court of International Trade “exclusive subject matter jurisdiction to hear claims like those presented in this case.”
The order further states that “the Chief Judge [of the Court of International Trade] has indicated that I am the only judge who will hear cases pertaining to the refund of IEEPA duties. So there is no danger that another Judge, even one in this Court, will reach any contrary conclusions. To find otherwise would be to thwart the efficient administration of justice and to deny those importers who have filed suit the efficient resolution of their claims, and to deny entirely importers who have not filed suit the benefit of the Learning Resources decision.”
The case is: Atmus Filtration, Inc. v. United States, Court No. 26-01259 (Ct. Int’l Trade, March 4, 2026)