CIT Pauses Immediate Compliance on IEEPA Tariff Refunds After Amended Order and CBP 45‑Day Refund Plan
On Friday, March 6, 2026, the US Court of International Trade (CIT) has suspended its March 5 Amended Order in Atmus Filtration, Inc. v. United States to the extent it directs immediate compliance by the US Customs and Border Protection (CBP) in issuing refunds, following a declaration submitted by CBP Executive Director Brandon Lord.
In the declaration, Lord explains CBP’s hurdles in issuing International Emergency Economic Powers Act (IEEPA)‑tariff refunds under existing manual processes and says CBP is developing an automated refund system, including importer declarations in the Automated Commercial Environment (ACE), system validations, and aggregate electronic refunds, that CBP hopes could be ready in about 45 days. The court noted the declaration and paused immediate compliance while it evaluates next steps.
What this means and what to do now: This situation is rapidly evolving. Compile your IEEPA‑duty data, monitor filings, and you can wait for further clarity unless a deadline is approaching. It is best to file protests on entries that are nearing the 180‑day post‑liquidation window. For maximum protection, companies can file CIT lawsuits now. Alternatively, companies can take a wait-and-see approach, but they should be mindful of the two‑year statute of limitations if litigation drags on.
In addition, the Amended Order apparently limited relief to the IEEPA tariffs that were before the Supreme Court in Learning Resources, Inc. v. Trump, which might not include the additional Brazil and India tariffs. It may be prudent for importers that paid the additional Brazil and India tariffs to file suits to preserve their rights.
Butzel is tracking developments in real time and is ready to help companies compile and analyze data, draft and file protests or lawsuit filings, and choose the timing and strategy that best protect your business.
Priya S. Dalal
202.454.2830
dalal@butzel.com
Jennifer M. Smith-Veluz
202.454.2885
smithveluz@butzel.com
Mitchell Zajac
313.225.7059
zajac@butzel.com
Catherine M. Karol
313.225.5308
karol@butzel.com
