On July 17, Judge Eaton ordered CBP to reliquidate finally liquidated IEEPA entries — but only for the roughly 3,700 companies that have already filed a CIT case. If you haven't, Phase 3 doesn't cover you yet, and the Federal Circuit appeal is still active for other entries. TariffIQ™ identifies exactly where your entries stand across Phases 1, 2, and 3 — and whether you need to file a CIT complaint to get covered.
AI-powered analysis • Not legal or brokerage advice • Learn more
Alex Monroe • AI Trade Analyst • TariffIQ™ • Not legal advice
Live intelligence from the wire services — curated for U.S. importers navigating CAPE Phase 3 and the ongoing IEEPA refund landscape.
The rulings, orders, and filings directly shaping your refund rights and CAPE filing eligibility.
In a 6-3 ruling, the Court held that IEEPA does not authorize the President to impose tariffs. All 2025 IEEPA emergency tariffs were ruled invalid, opening $166–170+ billion in potential refunds across 53 million entry summaries and 330,000 importers of record. This ruling is not under appeal — it stands.
✅ February 20, 2026 • Ruling final • Not under appealJudge Eaton ordered CBP to reliquidate, without regard to IEEPA duties, any entry liquidated more than 80 days ago — but strictly limited to the roughly 3,700 companies whose IEEPA cases are on his docket. This is a case-linked procedure: plaintiffs' counsel supply importer IDs and CBP accepts the resulting CAPE declarations. Importers who have not filed a CIT complaint are not yet covered. CBP's progress report to the court was due August 4, 2026.
🟢 Applies only to filed CIT cases • CBP report due Aug 4The Federal Circuit granted the government's unopposed FRAP 42(b)(2) motion to voluntarily dismiss Appeal No. 2026-1898, deconsolidated, with mandate issued the same day. The underlying Euro-Notions CIT case had already been voluntarily dismissed July 16. Nos. 2026-1895 (lead), -1897, and -1899 remain consolidated and active — the broader appeal continues. DOJ's opening brief was due August 3, 2026; filing status is not yet confirmed on the docket.
🔴 Appeal narrowed, not resolved • Brief due Aug 3, unconfirmedJudge Eaton designated Freestyle World, Inc. v. United States as the new lead case for the broader IEEPA refund docket, guiding how the court manages the pace and scope of CAPE Phase 3 reliquidation going forward. Oral argument has been ordered for August 19, 2026.
📌 New lead case • Oral argument Aug 19Phase 1 launched April 20 for unliquidated entries; Phase 2 launched June 29 for reconciliation-flagged entries. Per CBP's July 13 CIT filing (data as of July 10): $86.3B sent to Treasury for disbursement and $121.75B accepted for processing. 9,837 certified refunds remain stuck at Treasury solely because the importer never provided ACH banking information.
✅ CAPE running • ACH activeOn July 23, 2026, President Trump signed a memorandum directing USTR to impose new Section 301 tariffs of 10% or 12.5% on imports from 60 countries — roughly 99.4% of all U.S. imports — based on a forced-labor enforcement investigation USTR concluded in June. The new duties took effect at 12:01 AM EDT on July 24, the same instant Section 122 lapsed. USMCA-qualifying goods (Canada, Mexico) and CAFTA-DR textile/apparel goods are fully exempt, along with 471 additional HTS subheadings added after public comment. Goods already subject to Section 232 are EXEMPT from this new 301 — they are not stacked. Brazil received its own distinct 25% Section 301 tariff effective July 22, separate from this 60-country action.
⚠️ Effective now • Check CBP CSMS #69326983 for Chapter 99 headingsThree proclamations impose 50% tariffs on roughly 554 eight-digit HTS lines of Canadian-origin goods, effective 12:01 AM ET August 19, 2026. There is no USMCA carve-out and these duties stack with other applicable tariffs, with no stated expiration date. Exclusions: energy, potash, fish, critical minerals, and goods already under Section 232.
⚠️ Effective Aug 19 • No expiration date setDOJ's Federal Circuit appeal, consolidated under No. 26-1895, targets the CIT’s universal injunction for finally liquidated entries. Appeal No. 2026-1898 (Euro-Notions) was voluntarily dismissed July 28; the remaining three appeals continue. The government's opening brief was due August 3, 2026 — filing not yet confirmed. Separately, Liberty Justice Center's class certification motion (filed June 4, 2026) could unlock refunds for these importers without individual lawsuits; the government is opposing. Importers without filed CIT cases should consult trade counsel immediately.
🔴 Appeal active • Brief due Aug 3, unconfirmedJudge Eaton's show cause hearing on June 9 produced EAC Susan Thomas's testimony confirming the Phase 2 and Phase 3 timeline. The court noted most refunds so far went to large importers — small importers remain largely unpaid. The hearing ended without the CIT lifting the stay.
📅 June 9 hearing complete • Stay remains in placeS.3905 would require CBP to refund all IEEPA duties within 180 days of enactment, with statutory interest, and create a priority queue for small businesses. The bill has not been enacted. If it were, it would function as a legislative backstop independent of the Federal Circuit appeal.
📅 Introduced May 2026 • Not yet enacted • Monitor Finance CommitteeFrom eligibility analysis to CAPE declaration prep — TariffIQ™ identifies your entry status, your refund potential, and your next move across Phases 1, 2, and 3.
AI-driven review of your HTS codes, entry history, and liquidation status to identify which entries are CAPE Phase 1, 2, or 3 eligible vs. requiring an individual CIT filing.
We build your CAPE Declaration CSV, validate Chapter 99 HTS codes, check ACH enrollment status, and coordinate with your licensed customs broker for ACE submission — in the correct filing sequence.
Detailed financial model of your recoverable duties plus statutory interest under 19 U.S.C. § 1505 — built from your actual ACE ES-003 duties paid, not announced country rates.
We track the Federal Circuit appeal, the Freestyle World lead case, CAPE Phase 3 rollout, and CBP compliance deadlines so you always know your exact refund status.
Guidance for DDP foreign manufacturers and non-resident importers navigating CBP ACE registration, ACH enrollment, and Form 4811 authorization.
We connect you with licensed customs brokers and help structure bridge financing against expected refunds for importers with significant cash-flow exposure.
CAPE Phase 3 has opened a path for finally liquidated entries — but only if you've filed at the CIT. TariffIQ™ identifies your exact position — Phase 1, 2, or 3 eligible, CIT-required, or protest-track — and tells you what to do next. Free. No obligation.
Mon–Fri 9am–6pm ET • [email protected]
🌐 Viewing in translation? Forms must be submitted in English. Switch to English →