3/20/26 — CIT Expands IEEPA Refund Order to Cover Brazil and India Tariffs

Judge Eaton has now formally expanded his nationwide IEEPA refund order in Atmus Filtration, Inc. v. United States, Ct. No. 26-01259 (Ct. Int'l Trade Mar. 20, 2026), to cover IEEPA tariffs imposed on Brazil and India, while simultaneously continuing the suspension of immediate compliance as CBP builds an administrative refund mechanism. CBP must report back to the court on March 31, 2026.

What the March 20 Order Does

The CIT issued a further amended order in Atmus Filtration making clear that the March 5 refund order applies to all unliquidated entries subject to IEEPA duties, including those imposed on imports from Brazil and India -- not just the reciprocal and IEEPA tariffs on Canada, Mexico, and China that were directly at issue in the Supreme Court's Learning Resources decision. The order now directs CBP to liquidate unliquidated entries and reliquidate non-final liquidated entries without regard to the IEEPA duties. The order does not address de minimis treatment under 19 U.S.C. 1321, which remains the subject of separate litigation.

Even as he broadened the coverage of refunds, Judge Eaton kept in place the suspension of the March 5 order to the extent it requires immediate compliance. CBP is not yet required to begin issuing IEEPA refunds as it continues to work on the programming required for the new refunds module, called CAPE (Consolidated Administration and Processing of Entries).

March 31 Status Report

The order requires the government to file a further report March 31, 2026 that further describes progress toward completing that CAPE module, followed by a settlement conference that same day.

What This Means

For importers that paid IEEPA duties on Canada, Mexico, China, Brazil, India, or other affected countries, the CIT has now made explicit that unliquidated and non-final liquidated entries are to be liquidated or reliquidated without regard to IEEPA duties.

CBP is currently being required to refund those duties plus interest once the refund process is operational.

However, court has not yet resolved how to handle entries where liquidation has become final, and therefore importers are directed to protest remedies under 19 U.S.C. 1514 to preserve rights for those entries. This order does not attempt to resolve the nuanced legal issue of exactly when such entries become “protestable” in light of the current open court proceedings; or what might happen if the Administration files an appeal to the CIT Order.

Importers should work closely with counsel to protect all legal avenues to seek refunds, meet deadlines, and prepare documentation for CBP's forthcoming CAPE-based refund process.

The March 20 order is available here: 2026 CIT Further Amended Order (PDF)