What the court did. In a slip order issued Oct. 9, the US Court of International Trade certified a class of importers that paid tariffs imposed under the International Emergency Economic Powers Act (IEEPA) between Feb. 1, 2025, and Feb. 19, 2026 ^[1]. If you never filed your own suit, you’re likely in this class. The entry data your customs broker or freight forwarder holds can help you confirm eligibility.

Who’s left out. The class excludes every importer that filed a separate lawsuit, and the order counts more than 4,000 of those suits to date ^[1]. If your company is a named plaintiff, your path to recovered funds runs through that case and your own counsel, not through the class suit.

How big the pool is. After the Supreme Court ruled the IEEPA tariffs illegal in February, the trade court ordered CBP to refund the roughly $166 billion collected under them ^[2]. CBP has since paid out more than $100 billion through its Consolidated Administration and Processing of Entries (CAPE) portal.

The money is still stuck. The court says that without a class, about $30 billion in IEEPA duties would stay with the government ^[1]. Certification is meant to close that gap.

Why small importers matter. The order says the importers skipping CAPE are overwhelmingly small importers, who skip it because filing costs too much, takes too much effort, or because they don’t know the program exists. If you run a modest FCL program and never filed a CAPE declaration, the class was built with you in mind.

No check in the mail yet. Certification doesn’t expand refund eligibility or trigger an order for payment on its own. James Kim, an international trade partner at ArentFox Schiff, wrote on LinkedIn that it does “create a potential path forward for non-litigants, toward a single order requiring refunds” ^[1]. Plan for a lengthy process, rather than a defined payout date.

The October calendar. The court set a closed conference with the parties for Oct. 13. It also set an Oct. 22 deadline for proposed scheduling of the additional filings the case requires ^[1]. You don’t need to file anything by either date, but both will help define the refund timeline.

The appeal over liquidated entries. The Justice Department is still appealing the order requiring CBP to refund finally liquidated entries, arguing the court can only order refunds for importers that sued ^[1]. That appeal is pending, and importers who never filed a lawsuit are most exposed if it succeeds.

Where CAPE payouts stand. CBP started paying IEEPA refunds on finally liquidated entries this week, but only to importers that filed a valid importer-of-record number by the July 30 cutoff ^[3]. If you missed that deadline, your liquidated-entry refunds are on hold until CBP issues further guidance or the court rules, which is exactly the gap the class action is designed to fill. Confirm with your broker where your entries stand before assuming class membership covers them.

Status entry by entry. Your refund path depends on each entry’s liquidation status. Pull ACE entry summaries and liquidation reports for every IEEPA-dutied entry in the window, and tag each line. A single importer can hold entries in two or three refund buckets at once.

Protest windows still matter. For entries that liquidate while the class case plays out, calendar your protest deadline under 19 U.S.C. § 1514 and decide with your broker whether to file ^[4]. Don’t assume class membership protects an entry you could also protect with a timely protest.

What goes on the spreadsheet. For each entry, capture the entry number, entry date, liquidation date, liquidation status, IEEPA duty paid, and whether you filed a CAPE declaration. Reconcile those against your CBP Form 7501 entry summaries and any refunds you’ve already received ^[3].

Class or individual action. Choosing between class membership and individual protests is a call for your broker and counsel. It matters most for entries that aren’t yet finally liquidated. Bring the sorted entry data to that conversation instead of asking for a general opinion.

Cash planning. Treat any class recovery as a receivable with no settled date. Keep it out of near-term forecasts until the court sets a schedule and the Justice Department’s appeal is resolved.

Importer of Record Liability & Exposure Matrix

Importer Position	Refund Route Today	What’s Unresolved	Your Action
Never sued, unliquidated entries	Class membership; CAPE declaration	Class refund schedule, pending Oct. 22 proposals	Pull ACE data; decide class or protest with your broker
Never sued, finally liquidated, IOR number filed by July 30	CAPE liquidated-entry payouts, now underway	Which eligibility test CBP applies	Reconcile deposits against ACE liquidation reports
Never sued, finally liquidated, missed July 30	Class membership; await CBP guidance or a court ruling	Justice Department appeal on the court’s jurisdiction	Document entries; track the Oct. 13 and Oct. 22 docket
Separate litigant (one of 4,000+ suits)	Your own lawsuit	Outcome of your individual case	Coordinate with your retained counsel

5-Point Importer Compliance Action Checklist

We are tracking the refund process and will be closely monitoring any new updates. As your expert logistics department, our role is to stay ahead of these changes so you can focus on your business. If you have questions about your eligibility or need assistance auditing your data, reach out to us. We’re happy to help.

References

1. Supply Chain Dive – Federal court clears way for class-action suit against IEEPA tariffs
2. Reuters – Judge orders US Customs to process refunds on illegal Trump tariffs
3. Supply Chain Dive – CBP starts paying out IEEPA tariff refunds for finally liquidated entries
4. Office of the Law Revision Counsel, US House of Representatives – United States Code, Title 19, Section 1514