IEEPA, SECTION 122 AND SECTION 301 UPDATE Judge Orders IEEPA Tariff Refunds for all ?inally Liquidated?Entries if Court Case Filed
Source
American Shipper
Post Date
07/17/2026
July 15, Judge Eaton of the CIT issued an Order stating that the court will issue another Order next week forcing CBP to reliquidate "certain" finally liquidated entries in cases already filed and assigned to the court.
?inally Liquidated?entries are those entries that are past the 180 days from liquidation protest period AND past the additional 90 days that CBP has to reliquidate an entry.
The DOJ had stated that the US could only provide refunds for those ?inally liquidated?entries if a court case was filed.
Judge Eaton disagrees with that interpretation and believes that he can order refunds for all entries regardless of status. However, he will be forcing DOJ to issue refunds for those entries where a case has already been filed.
The Judge? order apparently does not address refunds for entries not subject to a court case, for protested entries or for entries still within the protest period that have not been protested.
These entries might be addressed by CBP when they announce CAPE Phase III on or before July 29th.
In the meantime, as indicated earlier, filing a recovery action at the CIT would likely expedite receiving IEEPA refunds for entries beyond the 80-day liquidation threshold provided for in Phase 1.
Section 122
In the meantime, the Section 122 duties are scheduled to next week on July 24, 2026, unless Congress approves an extension.
At this time an extension is unlikely.
The CIT? decision that the Sec. 122 tariffs were unlawful was appealed by the U.S. to the Court of Appeals for the Federal Circuit (CAFC). Briefing and arguments are being scheduled.
New Sec. 301 Tariffs Coming Next Week
The USTR has numerous new section 301 actions ping, destined to replace the IEEPA and Section 122 tariffs.
Forty-nine countries including major trading partners (China, India, Vietnam, certain EU countries for example) face possible additional 10% or 12.5% tariffs if the USTR finds that the country does ?ot properly enforce?their laws against the use of ?orced Labor.?
Announcements on these tariffs are expected later this week or early next. In addition, USTR will continue processing additional Section 301 cases against 16 countries (including some of the 49) alleging that those countries exported their ?xcess capacity?of certain products to the US and other countries to the detriment of US trade.
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