On March 4, 2026, the U.S. Court of International Trade (CIT) issued an order addressing how U.S. Customs and Border Protection (CBP) must handle entries that were entered subject to duties imposed under the International Emergency Economic Powers Act (IEEPA).
READ THE CIT DECISION: ATMUS FILTRATION, INC. V. UNITED STATES (COURT NO. 26-01259)
WHAT THE COURT ORDERED CBP TO DO
The order directs CBP to unwind the effect of IEEPA duties through liquidation and reliquidation mechanics depending on the status of an entry:
- For unliquidated entries entered subject to IEEPA duties, CBP must liquidate the entries without regard to IEEPA duties.
- For liquidated entries where liquidation is not final, CBP must reliquidate without regard to IEEPA duties.
WHY “LIQUIDATION” MATTERS
In this context, “liquidation” is the customs process CBP uses to finalize an entry’s duty determination. The order’s instructions depend on whether an entry is still open (unliquidated) or already liquidated but still changeable under the law (liquidated but not final).
- Unliquidated entries = still open/not finalized → CBP must liquidate them without applying the IEEPA duties.
- Liquidated but not final = liquidated, but still within the legal window where it can be challenged/changed → CBP must reliquidate without applying the IEEPA duties.
THE REFUND PROCESS IS STILL UNKNOWN
Developments are ongoing, and the current order is limited in scope: it addresses entries that remain unliquidated and entries that have liquidated but are not final. While CBP is “directed” to liquidate/reliquidate, there is no compliance date, reporting requirement, or staged process defined in the order.
And even though the complaint sought refunds and interest, the order itself does not describe how refunds will be issued, how interest will be calculated, or which mechanism applies. The order does not address scenarios like entries already final, entries under protest, PSCs, reconciliation, prior disclosures, drawback interactions, or administrative closure/coordination steps.
Green will continue to monitor developments and provide updates as more information becomes available.
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