On October 8, 2026, the U.S. Court of International Trade (CIT) issued a potentially significant decision in the ongoing IEEPA tariff refund litigation. The Court certified a class action that could eventually allow importers who have not filed individual lawsuits to recover IEEPA duties paid on entries that are now finally liquidated.

While this is an encouraging development, it is important to emphasize that no additional refund eligibility has been officially established, and no new refund procedures have been announced by U.S. Customs and Border Protection (CBP).

What Happened?

As many importers are aware, CBP has been processing IEEPA duty refunds through its Consolidated Administration and Processing of Entries (CAPE) system. However, eligibility has been limited based on entry liquidation status and other criteria.

Most recently, CAPE Phase 3 was intended to be launched on October 6, 2026, allowing certain importers who previously filed lawsuits with the CIT to pursue refunds on finally liquidated entries that were otherwise ineligible under earlier phases.

The October 8 decision could potentially expand refund opportunities beyond those importers who filed individual lawsuits.

Specifically, the Court certified a class action consisting of importers of record who paid IEEPA duties between February 1, 2025, and February 19, 2026, excluding importers who have separately filed their own lawsuits seeking recovery of those duties.

If the decision stands and additional refund relief is ordered, it could eventually provide another avenue for eligible importers to recover IEEPA duties on finally liquidated entries without having filed an individual lawsuit.

How does this impact me?

For now, there is no immediate impact and no action required as a result of this announcement.

If you have entries that were previously excluded from CAPE refunds because they were finally liquidated, this decision represents a potentially positive development.

However, several important points remain:

  • The government’s ability to appeal the class certification decision remains, and the outcome is not guaranteed.
  • CBP has not announced any expansion of CAPE Phase 3 eligibility as a result of this decision.
  • No new filing procedures or refund instructions have been issued.
  • There is currently no confirmed timeline for when, or if, additional refunds may become available under this class action.

In short, this is simply an early heads-up that another potential avenue for recovering IEEPA duties on finally liquidated entries may become available. It is not confirmation that additional refunds have been approved or that importers can begin submitting new claims.

Shapiro will continue monitoring the ongoing litigation, any potential appeals, and subsequent guidance from CBP.  Should this decision ultimately result in expanded CAPE eligibility or another refund mechanism, we will communicate those developments and outline any applicable next steps.