Jurisdiction(s):
United Kingdom

US Court of International Trade orders nationwide refunds of IEEPA tariffs; unliquidated and not final entries to be liquidated or reliquidated without duties; interest and already‑liquidated entries not addressed.

Published on: 10 March 2026

Published by a Law360 reporter

Legal News

Article summary

All importers of record whose entries were subject to IEEPA duties are entitled to the benefit of the Learning Resources decision

Judge Richard K Eaton, in an order in favour of Atmus Filtration Inc’s refund claim and referencing the Supreme Court’s 6–3 ruling that deemed the tariffs unlawful, affirmed this position. He directed that any entries currently unliquidated which were subject to IEEPA tariffs at the time of entry must be liquidated excluding those duties. He further ordered that entries for which liquidation is not yet final be reliquidated without applying the tariffs. The order did not specifically address entries that have already been liquidated. The judge added that Atmus’s import entries are among the “millions” eligible for repayment following the decision in Learning Resources Inc v Trump. In the wake of the Supreme Court’s ruling, companies have flooded the CIT with refund requests...

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