- Class certification may provide a route to tariff refunds for qualifying importers, including those with finally liquidated entries, but does not itself order refunds.
- Class certification and any subsequent relief remain subject to potential appellate review.
- Importers should monitor liquidation dates, refund-processing eligibility, and applicable deadlines, and consult legal counsel about whether a separate lawsuit remains appropriate.
Tariff Refunds May Be Available for Liquidated Entries
The refund process for International Emergency Economic Powers Act (IEEPA) tariffs is underway. However, Customs and Border Protection (CBP) has made these refunds available in phases, including for certain recently liquidated entries. A remaining issue has been whether importers that have not filed separate lawsuits can obtain refunds for older liquidated entries, including entries whose liquidation has become final. Liquidation is CBP’s formal assessment of the duties owed on an entry. Entries typically liquidate approximately 314 days after entry, although timing varies.
In Freestyle World, Inc. v. United States, Slip Op. 26-123, Court No. 26-01088 (Ct. Int’l Trade Oct. 8, 2026), the court certified a class of importers of record that paid duties imposed by the challenged tariff orders between February 1, 2025, and February 19, 2026, excluding entities that separately filed actions seeking recovery of IEEPA duties. Qualifying importers are automatically included without filing a separate lawsuit, but certification does not itself order refunds or trigger payment. If the court grants the requested class-wide relief and that relief remains effective, class members could obtain refunds through liquidation or reliquidation, including for finally liquidated entries, subject to the scope of the court’s order and applicable CBP processing requirements. Class certification and any subsequent relief remain subject to potential appellate review.
Help With Tariff Refunds
Importers should continue monitoring liquidation dates, evaluating eligibility for CBP’s Consolidated Administration and Processing of Entries (CAPE) refund process, and meeting applicable administrative and legal deadlines. Liquidation is not a universal cutoff for refund requests. Forvis Mazars can assist with identifying entry data and navigating the administrative refund process. Importers should consult legal counsel about whether a separate lawsuit remains appropriate.