🟢 Phase 3 Ordered CBP ordered to reliquidate finally liquidated entries for CIT plaintiffs — $86.3B sent to Treasury, $121.75B accepted — filing order still critical
WIRE ⚖️ JULY 17 CIT ORDER: Judge Eaton orders CBP to reliquidate finally liquidated entries — but only for ~3,700 filed CIT cases (case-linked, counsel supplies importer IDs) ✅ JULY 28: Fed. Cir. dismissed Appeal No. 2026-1898 (Euro-Notions) on the government's own motion — the April 7 injunction is no longer under challenge in that case. Nos. 2026-1895 (lead), -1897, -1899 remain consolidated and active 📌 Judge Eaton designated Freestyle World, Inc. v. United States (1:26-cv-01088) as the new lead IEEPA refund case ⚠️ JULY 24: Section 122 expired — replaced same-day by new Section 301 forced-labor tariffs (10–12.5%) on 60 countries, ~99.4% of U.S. imports. Goods already subject to Section 232 are EXEMPT from the new 301 📊 Don't assume the announced rate is what you paid — rates shifted repeatedly across the IEEPA period. Pull ACE report ES-003 for your actual duties paid before estimating a refund ⚖️ Liberty Justice Center is now fighting on two fronts: a CIT class certification motion for importers stuck outside CAPE, and a separate legal challenge to the new Section 301 forced-labor tariffs 💰 CBP: $86.3B sent to Treasury for disbursement & $121.75B accepted as of July 10 — up from $71.06B/$104.29B two weeks prior 🔴 WATCH: Section 338 tariffs on Canadian goods (3 proclamations, July 20) take effect 12:01 AM ET Aug 19 — 50%, ~554 eight-digit HTS lines, NO USMCA carve-out, stacks on other duties, no expiration date 📅 DOJ's Federal Circuit opening brief was due August 3, 2026 — filing not yet confirmed on the docket ⚔️ CBP's CAPE progress report to the CIT was due 5:00pm EDT August 4, 2026 — check back for confirmed filing details ⚠️ 9,837 certified refunds still stuck at Treasury — importers never provided ACH banking info (or Form 4811 designee) 📈 Cato Institute analysis: refunds have reached just ~30% of affected entries — concentrated in large importers 📅 Class certification motion (Rule 23(b)(2), V.O.S./Terry Precision) was filed June 4, 2026 — class defined by CURRENT CAPE ineligibility, not final liquidation alone 🏛️ Terry Precision oral argument ordered for Aug 6 • Freestyle World oral argument ordered for Aug 19 • Aug 5 closed conference held today 📅 Reconciliation deadline within 30 days? File Type 09 first per CBP guidance — don't miss your filing window chasing CAPE ⚔️ 90-day §1501 statutory liquidation-finality window vs. 80-day practical CAPE cutoff — these are not the same date, ask which one applies to you 📈 Brazil's separate 25% Section 301 tariff (HTSUS 9903.05.01) took effect 12:01 AM ET July 22 and stacks on other duties ⚖️ SCOTUS 6-3 Feb 20: Learning Resources v. Trump — IEEPA tariffs ruled unlawful • $166B+ refundable WIRE ⚖️ JULY 17 CIT ORDER: Judge Eaton orders CBP to reliquidate finally liquidated entries — but only for ~3,700 filed CIT cases (case-linked, counsel supplies importer IDs) ✅ JULY 28: Fed. Cir. dismissed Appeal No. 2026-1898 (Euro-Notions) on the government's own motion — the April 7 injunction is no longer under challenge in that case. Nos. 2026-1895 (lead), -1897, -1899 remain consolidated and active 📌 Judge Eaton designated Freestyle World, Inc. v. United States (1:26-cv-01088) as the new lead IEEPA refund case ⚠️ JULY 24: Section 122 expired — replaced same-day by new Section 301 forced-labor tariffs (10–12.5%) on 60 countries, ~99.4% of U.S. imports. Goods already subject to Section 232 are EXEMPT from the new 301 📊 Don't assume the announced rate is what you paid — rates shifted repeatedly across the IEEPA period. Pull ACE report ES-003 for your actual duties paid before estimating a refund ⚖️ Liberty Justice Center is now fighting on two fronts: a CIT class certification motion for importers stuck outside CAPE, and a separate legal challenge to the new Section 301 forced-labor tariffs 💰 CBP: $86.3B sent to Treasury for disbursement & $121.75B accepted as of July 10 — up from $71.06B/$104.29B two weeks prior 🔴 WATCH: Section 338 tariffs on Canadian goods (3 proclamations, July 20) take effect 12:01 AM ET Aug 19 — 50%, ~554 eight-digit HTS lines, NO USMCA carve-out, stacks on other duties, no expiration date 📅 DOJ's Federal Circuit opening brief was due August 3, 2026 — filing not yet confirmed on the docket ⚔️ CBP's CAPE progress report to the CIT was due 5:00pm EDT August 4, 2026 — check back for confirmed filing details ⚠️ 9,837 certified refunds still stuck at Treasury — importers never provided ACH banking info (or Form 4811 designee) 📈 Cato Institute analysis: refunds have reached just ~30% of affected entries — concentrated in large importers 📅 Class certification motion (Rule 23(b)(2), V.O.S./Terry Precision) was filed June 4, 2026 — class defined by CURRENT CAPE ineligibility, not final liquidation alone 🏛️ Terry Precision oral argument ordered for Aug 6 • Freestyle World oral argument ordered for Aug 19 • Aug 5 closed conference held today 📅 Reconciliation deadline within 30 days? File Type 09 first per CBP guidance — don't miss your filing window chasing CAPE ⚔️ 90-day §1501 statutory liquidation-finality window vs. 80-day practical CAPE cutoff — these are not the same date, ask which one applies to you 📈 Brazil's separate 25% Section 301 tariff (HTSUS 9903.05.01) took effect 12:01 AM ET July 22 and stacks on other duties ⚖️ SCOTUS 6-3 Feb 20: Learning Resources v. Trump — IEEPA tariffs ruled unlawful • $166B+ refundable
🟢 Phase 3 Ordered — July 17, 2026
Finally Liquidated Entries Now Have a Reliquidation Path Judge Eaton ordered CBP to reliquidate finally liquidated entries for the ~3,700 companies with filed CIT cases. Not filed? You're not yet covered — talk to us about your options.
⚠️ Check Your Actual Rate
Don't Assume the Announced Rate Is What You Paid Rates shifted repeatedly throughout the IEEPA period. Pull ACE report ES-003 for your actual duties paid before anyone estimates your refund — including us.
🔴 Watch: Section 338 Canada
50% Canada Tariffs Effective Aug 19 — No USMCA Carve-Out Three July 20 proclamations cover ~554 HTS lines, stack on other duties, and have no expiration date. If you import from Canada, this changes your landed cost math now.
CAPE Phase 3 Ordered • CIT Plaintiffs Only • Filing Order Still Critical

CAPE Phase 3 Is Ordered.
Being a CIT Plaintiff Still
Decides If You're Covered.

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.

⚡ The Tariff Bureau — Phase 3 Eligibility Strategy
01
Already filed at the CIT? Your finally liquidated entries may now be reliquidating under the July 17 order. We confirm your case is on Judge Eaton's docket and track your refund.
02
Haven't filed yet? You are not covered by Phase 3 under CBP's current position. We assess whether an individual CIT complaint or the pending class certification motion is your faster path.
03
Unsure which phase applies? We check your liquidation date against the 80-day CAPE cutoff and the 90-day statutory window, and pull your actual duties paid from ACE report ES-003.
📞 (404) 882-5839  •  Mon–Fri 9am–6pm ET  •  No obligation
$86.3B
Sent to Treasury
$121.75B
Total Accepted
~3,700
Filed CIT Cases Covered
30%
Of Entries Paid So Far
9,837
Certified, Stuck at Treasury
Alex Monroe - AI Trade Analyst, The Tariff Bureau
Alex Monroe
AI Trade Analyst • TariffIQ™
Online
CAPE Phase 3 has been ordered — here's what that means for you:

Already filed a CIT case — your finally liquidated entries may now be reliquidating. Let's confirm your docket status.
Haven't filed at the CIT — you're not covered by Phase 3 yet under CBP's position. We'll look at an individual complaint or the pending class action.
Not sure which phase you're in — tell me your liquidation dates and I'll walk through Phases 1, 2, and 3 with you.

Tell me your CIT filing status and liquidation timing, and I’ll tell you exactly where you stand.

AI-powered analysis • Not legal or brokerage advice • Learn more

▶ Alex Monroe • TariffIQ™ Overview

Alex Monroe • AI Trade Analyst • TariffIQ™ • Not legal advice


Wire Intelligence • Updated August 5, 2026

Latest National & International Updates

Live intelligence from the wire services — curated for U.S. importers navigating CAPE Phase 3 and the ongoing IEEPA refund landscape.

Fed. Cir. • Voluntary Dismissal
✅ Appeal Dismissed • July 28, 2026
Federal Circuit Dismisses Appeal No. 2026-1898 — Underlying Injunction No Longer Challenged in That Case
The Federal Circuit granted the government's own unopposed FRAP 42(b)(2) motion to voluntarily dismiss Appeal No. 2026-1898 (Euro-Notions), with mandate issued the same day. The underlying CIT case had already been voluntarily dismissed July 16. Nos. 2026-1895 (lead), -1897, and -1899 remain consolidated and active — this dismissal narrows the appeal, it does not end it.
July 28, 2026 • Fed. Cir. Order, No. 2026-1895, Doc. 17
CIT • Lead Case Designation
📌 New Lead Case
Judge Eaton Designates Freestyle World, Inc. v. United States as New Lead IEEPA Refund Case
Freestyle World, Inc. v. United States (1:26-cv-01088) is now the lead case guiding how the CIT handles the broader IEEPA refund docket, including the pace and scope of CAPE Phase 3 reliquidation for filed plaintiffs.
2026 • CIT Docket, 1:26-cv-01088
Section 338 • Canada
🔴 Effective Aug 19, 2026
Section 338 Tariffs on Canadian Goods — 50%, No USMCA Carve-Out, No Expiration
Three July 20 proclamations impose 50% tariffs on roughly 554 eight-digit HTS lines of Canadian goods, effective 12:01 AM ET August 19, 2026. There is no USMCA carve-out, and these duties stack on top of any other applicable tariffs with no stated expiration date. Exclusions: energy, potash, fish, critical minerals, and goods already under Section 232.
July 20, 2026 • Presidential Proclamations (3) • Effective Aug 19, 2026
Rate Verification • ACE ES-003
⚠️ Don't Assume the Announced Rate
Announced Country Rates Are Not the Same As What You Actually Paid
IEEPA rates shifted repeatedly throughout the affected period — a single "announced rate" for a country is a snapshot, not a constant. Before estimating any refund, pull ACE report ES-003 to confirm the actual duties assessed on your specific entries.
Ongoing guidance • CBP ACE Secure Data Portal
Liberty Justice Center
⚖️ Two Legal Fronts
Liberty Justice Center Now Litigating on Two Separate Fronts
Liberty Justice Center's CIT class certification motion seeking to unlock refunds for importers stuck outside CAPE remains pending. Separately, the organization has filed a distinct legal challenge to the new Section 301 forced-labor tariffs that replaced Section 122 on July 24. These are two different cases addressing two different tariff regimes.
2026 • CIT / Liberty Justice Center filings
CBP • July 13 CIT Filing
📈 $86.3B Sent to Treasury • July 13, 2026
CBP: $86.3B Sent to Treasury for Disbursement, $121.75B Accepted — Pace Accelerates
In a July 13 status declaration to Judge Eaton, CBP reported $86.3 billion sent to Treasury for disbursement and $121.75 billion accepted as of July 10 — up sharply from $71.06B/$104.29B two weeks earlier. A Cato Institute analysis found refunds have reached only about 30% of affected entries, concentrated among large importers.
July 13, 2026 • CBP Declaration to CIT • Cato Institute / Volokh Conspiracy
CIT • Judge Eaton Order
⚖️ Reliquidation Order • July 17, 2026
CIT Orders CBP to Reliquidate Finally Liquidated Entries — But Only for 3,700 Filed Cases
On July 17, CIT Senior Judge Richard Eaton ordered CBP to reliquidate, without regard to IEEPA duties, any entry liquidated more than 80 days ago — giving CBP the legal authority it said in May it lacked. The order applies only to the roughly 3,700 companies whose IEEPA cases are on his docket and is a case-linked procedure — plaintiffs' counsel supply importer IDs and CBP accepts the resulting CAPE declarations. CBP was to report Phase 3 progress to the court by August 4, 2026.
July 17, 2026 • CIT Order • Thompson Hine SmarTrade / Mondaq
USTR • Tariff Regime Change
⚠️ Section 122 Expired • July 24, 2026
Section 122 Expired — Replaced Same-Day by New Section 301 Tariffs on 60 Countries
Section 122's 10% global tariff expired by statute at 12:01 AM EDT on July 24, its hard 150-day limit. President Trump signed a memorandum July 23 directing USTR to impose new Section 301 tariffs of 10% or 12.5% on 60 countries — ~99.4% of U.S. imports — effective the same instant Section 122 lapsed. USMCA and CAFTA-DR textile/apparel goods are exempt, along with 471 additional HTS subheadings. Goods already subject to Section 232 are EXEMPT from the new 301. Brazil separately got its own 25% tariff July 22.
July 24, 2026 • USTR / Presidential Memorandum • CBP CSMS #69326983
CBP • CAPE Phase 2
🟢 Phase 2 Live • June 29, 2026
CBP Opened CAPE Phase 2 — Reconciliation Entries Now Eligible for $28.7B in Refunds
CBP deployed Phase 2 of CAPE in the ACE Portal on June 29, per CSMS #69066837, covering reconciliation-flagged entries (types 01, 02, 06) where the Type 09 reconciliation entry has not yet been filed, and the entry is unliquidated or liquidated within 80 days. EAC Susan Thomas testified this covers approximately 2.8 million entries — about $28.7 billion in potential refunds. Once a Type 09 reconciliation entry is filed, the underlying entries drop out of Phase 2.
June 29, 2026 • CBP CSMS #69066837 • Holland & Knight / Thompson Hine SmarTrade / Husch Blackwell
U.S. Senate • S.3905
Legislative Backstop • Not Yet Enacted
Tariff Refund Act of 2026 (S.3905) — 180-Day Refund Mandate Independent of Appeal
S.3905 would require CBP to refund all IEEPA duties within 180 days with statutory interest, creating a priority queue for small businesses. The bill has not been enacted. If passed, it would function as a legislative backstop independent of the Federal Circuit appeal.
May 2026 • U.S. Senate / Sidley Austin LLP
PRNewswire • 117 Partners
Claims Market • May 4, 2026
117 Partners (Savannah, GA) — $1B+ Closed — Buying IEEPA Claims for Immediate Cash
Savannah, GA-based 117 Partners LLC closed over $1 billion in distressed IEEPA transactions. A secondary claims market is actively forming — importers needing immediate liquidity can monetize claims rather than wait for CBP processing.
May 4, 2026 • PRNewswire • Savannah, GA
CBS News
✅ First Confirmed Payment • May 12
“I Got the Money” — $10,000 ACH Refund Hits Account at 7am, May 12
CBS News confirmed the first real-world IEEPA refund: importer Sarah Wells received $10,000 at 7am on May 12 — covering the 20% tariff plus interest on one container from China.
May 12, 2026 • CBS News

Legal Tracker • Updated August 5, 2026

Key Court Cases & Regulatory Developments

The rulings, orders, and filings directly shaping your refund rights and CAPE filing eligibility.

Supreme Court • Landmark
Learning Resources, Inc. v. Trump
607 U.S. ___ • No. 24-1287 • Decided Feb. 20, 2026

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 appeal
🟢 CAPE Phase 3 • Ordered July 17, 2026
Eaton Order — Reliquidation for 3,700 Filed Cases
CIT Senior Judge Richard Eaton • Issued July 17, 2026

Judge 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 4
✅ Fed. Cir. • Dismissed July 28, 2026
Appeal No. 2026-1898 (Euro-Notions) Voluntarily Dismissed
Fed. Cir. Order, No. 2026-1895, Doc. 17 • July 28, 2026

The 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, unconfirmed
CIT • New Lead Case
Freestyle World, Inc. v. United States
CIT Docket 1:26-cv-01088

Judge 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 19
CBP CAPE • Phases 1 & 2 Active
CAPE — Consolidated Administration & Processing of Entries
CBP ACE Secure Data Portal • Phase 1: April 20, 2026 • Phase 2: June 29, 2026

Phase 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 active
Section 301 • Effective July 24, 2026
Section 301 Forced-Labor Tariffs — 60 Countries
USTR / Presidential Memorandum • Effective July 24, 2026

On 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 headings
Section 338 • Effective Aug 19, 2026
Section 338 Canada Tariffs — 50%, No USMCA Carve-Out
Three Presidential Proclamations • Signed July 20, 2026

Three 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 set
🔴 Federal Circuit • Consolidated Appeal Active
DOJ Appeal — Nos. 2026-1895 (Lead), -1897, -1899
V.O.S. Selections, Inc. v. United States, No. 26-1895 • Filed June 2–3, 2026

DOJ'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, unconfirmed
CIT • June 9 Hearing
CBP Commissioner Testified — Euro-Notions Show Cause
CIT Judge Richard Eaton • Show Cause Order May 27, 2026

Judge 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 place
Congress • S.3905
Tariff Refund Act of 2026 — Senate Bill S.3905
U.S. Senate • Introduced May 2026 • Not Yet Enacted

S.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 Committee
⚡ CAPE Live Statistics • Updated August 5, 2026
$86.3 Billion Sent to Treasury — $121.75 Billion Accepted for Processing
Sources: CBP July 13, 2026 status declaration to Judge Eaton (data as of July 10) • Cato Institute analysis • CSMS #69066837 • CIT Order, July 17, 2026
$86.3BSent to
Treasury
$121.75BTotal
Accepted
~3,700Filed CIT
Cases
9,837Stuck, No
ACH on File
Aug 3Gov't Brief
Due (Unconfirmed)
Aug 4CBP Progress
Report Due
🚨
CBP Official Scam Warning: CBP has documented active IEEPA refund scams. File only through the official ACE Secure Data Portal at cbp.gov. Verify all communications originate from @cbp.gov addresses. The Tariff Bureau provides advisory and filing-preparation services only — we do not log into ACE on your behalf or request portal passwords.

What We Do

AI-Powered Tariff Recovery Services

From eligibility analysis to CAPE declaration prep — TariffIQ™ identifies your entry status, your refund potential, and your next move across Phases 1, 2, and 3.

🔍
IEEPA Eligibility Analysis

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.

📋
CAPE Declaration Prep

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.

📊
Refund + Interest Modeling

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.

⏱️
Appeal & Litigation Monitoring

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.

🌎
IOR & Foreign Manufacturer Advisory

Guidance for DDP foreign manufacturers and non-resident importers navigating CBP ACE registration, ACH enrollment, and Form 4811 authorization.

🤝
Broker & Lender Coordination

We connect you with licensed customs brokers and help structure bridge financing against expected refunds for importers with significant cash-flow exposure.


Free • No Obligation • 3 Minutes

Find Out Where Your Entries Stand

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.

Start Free Assessment → 📞 Call (404) 882-5839

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