On March 4, 2026, Judge Eaton of the Court of International Trade (CIT) ruled that all unliquidated entries, or recent filings that have not yet been finalized by Customs and Border Protection (CBP), be refunded with interest to affected importers. Additionally, liquidated entries from within the last 90 days must also be refunded with interest. And finally, the fate of liquidated entries, including those of importers not currently in litigation with the CIT, will be discussed on Friday March, 6, 2026, in a non-public conference.
Within the context of the decision, there is some suggestion that individual litigation, a post-summary correction, or a protest may not even be necessary to receive that refund.
Importers are encouraged to temper expectations, as several roadblocks remain with this decision. First and most importantly, all of this will still be subject to CBP’s implementation and interpretation.
One thing that remains certain is that all refunds must be processed through the US CBP’s Automated Commercial Environment (ACE), with ACH program enrollment a requirement.
Further details on the liquidation process can be found here.
The full court decision can be found here.
We are monitoring this situation and will provide updates as they become available. To stay abreast of the latest as it happens:
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