Tariff Resource Center: U.S. Court of International Trade Orders the Return of all IEEPA Tariffs following SCOTUS Ruling declaring IEEPA Tariffs Unconstitutional

On March 4, 2026, the United States Court of International Trade (“CIT”) ordered the return of all tariffs collected over the past year under the purported authority of the International Emergency Economic Powers Act (the “IEEPA Tariffs”).

The CIT’s order follows the Supreme Court of the United States’ (“SCOTUS”) decision on February 20, 2026 in LEARNING RESOURCES, INC. v. TRUMP, 670 U.S.__(2026) (Learning Resources), which held the IEEPA Tariffs to be unconstitutional. [1]

Following Learning Resources, it was reported that the CIT had become flooded with requests for refunds from companies which have collectively paid billions of dollars in tariffs. One such company, Atmus Filtration, Inc. (“Atmus”), claimed in its complaint to have paid over $9.6M in IEEPA tariffs in 2025 and another $1.37M in the first two months of 2026.  The CIT stated that Atmus’ import entries were among the millions of others that are also now subject to refunds per CIT’s order.

Atmus filed its request for relief on Friday February 27, 2026. Judge Eaton rendered CIT’s decision just three business days later.  In addition to this quick decision, by the following statement in its order, the CIT may have signaled its desire to resolve the issue of IEEPA Tariff refunds as programmatically and efficiently as possible.

Specifically, in  Atmus Filtration[1] the CIT ordered the following:

With respect to any and all unliquidated entries that were entered subject to the IEEPA duties, U.S. Customs and Border Protection is hereby directed to liquidate those entries without regard to the IEEPA duties. Any liquidated entries for which liquidation is not final shall be reliquidated without regard to IEEPA duties. (Emphasis added.)

[1] Atmus Filtration, Inc. v. United States, Court No. 26-01259, Order, U.S. CIT, March 4, 2026.

What the CIT Decision Means for Importers

The most important thing for importers to do now is to confirm their  records of any and all IEEPA tariffs paid to date.  Notwithstanding the SCOTUS’s decision in Learning Resources and the CIT’s Order which provide the legal authorization and direction for issuance of refunds, administrative steps and filings still may be required  by importers in order to receive actual refunds of any IEEPA Tariffs paid to date.   For example, the CIT refund order is limited to “unliquidated” entries and entries for which liquidations are “not final”.   While CBP can take action to implement the Order on “unliquidated entries” without prior action by the importers on such entries, importers of liquidated entries must follow the customs law and procedures to ensure that their entries do not become “finally liquidated” in order to receive the benefit of this Order.  The CIT Order, as it currently stands, does not reverse the legal finality of liquidation, under the customs laws for purpose of allowing refunds of duties paid under IEEPA whether or not those duties were legally authorized.  Importers must act to protect their interests in this process in order to receive the benefit of the Atmus Filtration Order.

Rimon Partners Are Here to Help

If your business was affected by the IEEPA Tariffs, we encourage you to reach out to Rimon’s International Trade and Customs Law Practice Group for assistance with requesting and processing refunds.

Rimon Resource Center

Rimon is closely monitoring the situation and will provide updates as soon as practical next steps following SCOTUS’s decision begin to solidify. 

It is likely that CBP will issue additional guidance in the coming weeks regarding the agency’s plan to efficiently address refunds en masse, rather than require tariff payers to file individual protest filings.  

If you have any questions regarding the impact of SCOTUS’s decision on your imported products, please do not hesitate to reach out to Rimon’s International Trade and Customs Law Practice Group.

“^[1] See complete list of Affected Executive Orders imposing IEEPA tariffs in CBP Guidance:  CSMS # 67834313 – Ending Collection of International Emergency Economic Powers Act Duties.”

*Please note that the United States tariff regulation and policy are rapidly evolving. The alerts posted on this site were true and accurate at the time of posting, but please check in with your attorney before acting on any information.

This summary is provided for informational purposes only and is not intended to constitute legal advice nor does it create an attorney-client relationship with Rimon, P.C. or its affiliates.