On Friday, the Trump administration filed a notice of appeal for the court order requiring Customs to refund all IEEPA tariffs that were ruled unlawful by the Supreme Court.

While the final outcome is uncertain, the government’s position suggests that importers who have not been able to obtain refunds through the CAPE system—and who have not yet filed a lawsuit seeking refunds—should consider speaking with legal counsel about their options.

The government appears to view importers in three categories:

  • Importers with entries that are still open or not fully finalized.
  • Importers with finalized entries who have already filed refund lawsuits.
  • Importers with finalized entries who have not filed refund lawsuits.

For the first group, the government believes CBP can continue issuing refunds through the CAPE portal.

For the second group, the government believes refunds can only be issued if a court specifically orders CBP to refund that importer’s tariffs. Since these importers already have lawsuits pending, they may still be able to obtain those court orders.

For the third group, the government is taking the position that there is no legal authority to issue refunds on finalized entries unless the importer has filed a lawsuit. The government has indicated it will challenge any broad court order that would require those refunds.

One important unresolved issue is the definition of “finally liquidated.” The government agrees that entries liquidated within the last 80 days may still be eligible for adjustment, but it remains unclear whether entries covered by timely protests will also qualify. That issue could have a major impact on whether importers need to file lawsuits to protect their refund rights.

The key takeaway is that the government does not appear willing to voluntarily refund all IEEPA tariffs to all importers. Importers should review their specific situation with customs counsel to determine the best strategy for maximizing potential refunds.

In a nutshell, Customs continues to operate the refund process, but the appeal introduces additional uncertainty for select entries. Shapiro will continue to monitor the situation and will keep you apprised of any updates.