A Correction to this Newsflash on March 5, 2026. Even though the judge from the below ruling from the Court of International Trade “all importers of record whose entries were subject to IEEPA duties are entitled to the benefit of the Learning Resources decision” that is the judges’ opinion and is not a directive of this ruling. The below ruling only applies to the specific importer represented in the case.

In an order filed on March 4, 2026, the Court of International Trade (CIT) directed U.S. Customs and Border Protection (CBP) to liquidate all unliquidated entries subject to International Emergency Economic Powers Act IEEPA tariffs “without regard to the IEEPA duties.” In addition, “any liquidated entries for which liquidation is not final shall be reliquidated without regard to IEEPA duties.”

The order contained no timeline or process for these refunds.

CIT’s order can be found here:
https://storage.courtlistener.com/recap/gov.uscourts.cit.19346/gov.uscourts.cit.19346.21.0.pdf