Key Points

• In a bellwether case, the Court of International Trade ordered refunds of IEEPA tariff duties following the Supreme Court ruling in Learning Resources, Inc. v. Trump.
• Judge Richard K. Eaton is presiding over all of the tariff refund suits. He ordered U.S. Customs and Border Protection to finalize unliquidated entries without applying IEEPA tariffs, resulting in automatic duty refunds for importers.
• Shipments liquidated within the last 90 days must be reliquidated by CBP without IEEPA duties. Importers with entries liquidated more than 90 days ago must file formal protests with CBP within 180 days of liquidation to preserve refund rights.
• Government appeal of the order is expected; procedural delays are likely before refund disbursements.

A Sweeping Order

On March 4, 2026, Judge Richard K. Eaton of the U.S. Court of International Trade issued an order in Atmus Filtration, Inc. v. United States that has significant implications for any company that imported goods subject to tariffs imposed under the International Emergency Economic Powers Act (IEEPA).

The order effectively requires U.S. Customs and Border Protection (CBP) to refund IEEPA tariff duties to importers across the country.

Background

Earlier this year, the U.S. Supreme Court ruled in Learning Resources, Inc. v. Trump (decided Feb. 20, 2026) that the IEEPA tariff duties were unlawful. Judge Eaton's order implements that Supreme Court decision by directing CBP to act on a nationwide basis.

The Court of International Trade has exclusive jurisdiction over import-related disputes of this kind, which the Supreme Court itself recently acknowledged. Judge Eaton is the only judge assigned to hear cases related to IEEPA duty refunds, ensuring uniform treatment of all importers.

Fox Rothschild’s International Trade team is active in this litigation and has already filed suit on behalf of scores of importers.

What the Order Requires

Judge Eaton's order instructs CBP to take two key actions:

First, for any shipments that have not yet been finalized (known as "unliquidated" entries), CBP must complete its final duty assessment without applying the IEEPA tariffs. In practical terms, this means importers should receive refunds of the IEEPA duties they paid on those shipments.

Second, for shipments that were finalized within the last 90 days, CBP must go back and redo the final assessment, again without the IEEPA tariffs, which should also result in refunds.

What Importers Need to Do Now

For shipments that were finalized more than 90 days ago, the order does not automatically require CBP to issue refunds. This is the category that requires the most urgent attention. Importers in this situation must file a formal "protest" with CBP requesting a return of the duties.

The deadline to file a protest is 180 days from the date the shipment was finalized, and there are no exceptions to this deadline — it continues to run even while appeals are pending. Importers should contact their customs brokers immediately to obtain a list of all shipments that have already been finalized so they can identify which entries require a protest filing.

What to Expect Going Forward

CBP is almost certainly going to appeal Judge Eaton's order, and the government has been working to slow the process down. As a result, importers likely face a significant wait before they will actually see refund money in hand.

However, Judge Eaton appears to be moving quickly. He summoned government attorneys to his courtroom for a closed status conference on March 6. In the meantime, importers continue to file new lawsuits at the Court of International Trade.

The Takeaway

The bottom line is that a federal judge has ordered nationwide refunds of the IEEPA tariff duties that the Supreme Court declared unlawful. While appeals and procedural delays are expected, importers should act now — particularly those whose shipments were finalized more than 90 days ago — to preserve their right to a refund by filing timely protests.

Contact Fox Rothschild to Pursue Your Claim
Our International Trade team is actively filing on behalf of importers and has been at the forefront of this litigation since its inception. We can help you assess your exposure, preserve your refund rights, and join existing refund litigation.

Reach out to Lizbeth R. Levinson at 202.794.1182 or llevinson@foxrothschild.com; Brittney R. Powell at 202.794.1186 or bpowell@foxrothschild.com; or any member of Fox Rothschild’s International Trade Practice Group.

This alert was featured in SGB Executive.

This information is intended to inform firm clients and friends about legal developments, including the decisions of courts and administrative bodies. Nothing in this alert should be construed as legal advice or a legal opinion. Readers should not act upon the information contained in this alert without seeking the advice of legal counsel. Views expressed are those of the author(s) and not necessarily this law firm or its clients. Prior results do not guarantee a similar outcome.