Overview
- The Court of International Trade ordered universal reliquidation and refunds after the Supreme Court found IEEPA tariffs unlawful, a directive the court issued on April 17, 2026.
- U.S. Customs and Border Protection has logged roughly $85 billion for processing through its new Consolidated Administration and Processing of Entries (CAPE) portal and has paid many large importers already.
- The Department of Justice appealed to the Federal Circuit on June 2, arguing the CIT exceeded its power and that CBP lacks authority to reliquidate entries that were finally liquidated without individual court orders.
- Plaintiffs have moved for class certification and asked the court for a permanent injunction requiring CAPE to handle all refunds, while importers are advised to file protective protests or suits if the appeals court limits universal relief.
- Separately, the U.S. Trade Representative proposed two additional Section 301 tariff tiers on goods from 60 economies to address forced‑labor concerns and is taking public comment and holding hearings before any tariffs are adopted.