3/4/26 — CIT Orders Nationwide Removal of IEEPA Duties on Non-Final Entries

On March 4, 2026, Judge Richard K. Eaton of the U.S. Court of International Trade issued an order in Atmus Filtration, Inc. v. United States (Court No. 26-01259) directing U.S. Customs and Border Protection to eliminate IEEPA duties from all entries that are not yet final. For unliquidated entries, CBP must liquidate them without regard to IEEPA duties. For liquidated entries where liquidation is not yet final, CBP must reliquidate them without regard to IEEPA duties. The court tied this nationwide refund obligation to the Supreme Court's holding in Learning Resources that IEEPA does not authorize the President to impose tariffs.

Importers and practitioners can read the full order here: Atmus Filtration, Inc. v. United States, Order (Ct. Int'l Trade Mar. 4, 2026), available at https://www.courthousenews.com/wp-content/uploads/2026/03/judge-eaton-court-of-international-trade-ieepa-liquidation-process-ruling.pdf

The Administration now faces a choice. Option one: accept the CIT's order and instruct CBP to promptly liquidate and reliquidate all covered entries without IEEPA duties, allowing refunds and interest to begin flowing. Option two: move for a stay and pursue an appeal, which would likely introduce many additional months of uncertainty before importers see refunds.

Importers with entries subject to IEEPA duties should identify which entries remain unliquidated and which were liquidated less than six months ago, as those are the categories the order expressly reaches. If the government seeks a stay and appeals, refund timing will depend on further rulings from the CIT and the Federal Circuit.