Administration Files Appeal on IEEPA Tariff Refunds

On June 3, 2026, the U.S. Department of Justice filed notices of appeal with the U.S. Court of Appeals for the Federal Circuit regarding the ongoing litigation surrounding tariffs imposed under the International Emergency Economic Powers Act (IEEPA).

The central issue raised in the government’s appeal is whether the U.S. Court of International Trade (CIT) has the authority to order the government to issue tariff refunds to importers that were not parties to the underlying litigation. Specifically, the Department of Justice argues that the CIT lacks authority to grant a nationwide or universal injunction requiring refunds to all importers that paid IEEPA duties, including importers that did not file suit before the CIT and entries that are more than 90 days past liquidation.

Throughout these proceedings, the CIT has maintained that it possesses nationwide jurisdiction under 28 U.S.C. § 1581 and therefore has the authority to provide broad relief extending beyond the named plaintiffs.

The matter is now before the U.S. Court of Appeals for the Federal Circuit for review.

In the meantime, importers are encouraged to continue running their ES-003 reports for entries that were not uploaded during Phase 1 and to carefully review applicable liquidation dates. Entries that liquidated prior to December 2025 and were not timely protested are generally no longer eligible for protest. Entries liquidated in January 2026 remain protestable through the end of this month, while entries liquidated in February 2026 will begin reaching final liquidation status in July.

Importers should promptly review their reports and liquidation timelines to ensure they do not miss any remaining opportunities to preserve their rights.

CV International encourages importers to talk with their legal counsel to see what this could mean for their IEEPA Tariff refunds yet to be uploaded and how to proceed.

John Boomhover, LCB
Director of Compliance & Customs Services
CV International, Inc.