Federal Circuit IEEPA Appeal: A Status Snapshot as of August 2026

Following the Supreme Court’s February 20, 2026 ruling in Learning Resources, Inc. v. Trump, CIT Judge Richard Eaton ordered CBP to refund IEEPA duties to all importers of record — not just those who had filed lawsuits at the CIT. DOJ appealed that order on June 2–3, 2026, arguing that the CIT’s refund order constitutes an impermissible “universal injunction” that extends relief to non-plaintiffs in violation of the Supreme Court’s 2025 ruling in Trump v. CASA, Inc., 606 U.S. ___ (2025) (No. 24A884). The government’s core argument: importers who did not file individual Section 1581(i) lawsuits at the CIT cannot receive automatic refunds through CAPE — especially for finally liquidated entries where CBP’s voluntary reliquidation authority has expired. The appeal is docketed in the U.S. Court of Appeals for the Federal Circuit as V.O.S. Selections, Inc. v. United States, No. 26-1895 (consolidated). Separately, the underlying CIT status declarations tracking CAPE’s rollout are filed in Euro-Notions Florida, Inc. v. United States, CIT No. 1:25-cv-00595 — a related but distinct case from the Federal Circuit appeal itself.

Phase 1 — Unaffected. CBP continued to process Phase 1 refunds voluntarily throughout the appeal. The appeal did not halt CAPE for unliquidated entries or entries within the 80-day window, and Phase 1 processing has continued independent of the Federal Circuit litigation.

Phase 2 — Largely unaffected. Phase 2 reconciliation entry processing continued as well. The appeal’s target was the universal injunction’s scope, not CBP’s voluntary processing authority for non-final entries.

Phase 3 — Directly threatened, but partially unlocked for some. A July 17, 2026 CIT order directed CBP to reliquidate finally liquidated entries without regard to IEEPA duties — but limited that specific relief to the roughly 3,700 companies whose IEEPA cases were already on the docket at that time. Importers who had not filed a CIT complaint were not covered by that order. Post-August update: CAPE Phase 3’s general portal launched October 6, 2026, with access at launch restricted to importers who submitted a valid IOR number to CBP by July 30, 2026. Importers who missed that deadline must await further CBP instructions — no timeline has been announced. Check /updates for the latest Phase 3 status.

As of early-to-mid August 2026 (the date of this snapshot), the Federal Circuit’s briefing schedule called for the government’s opening brief to be due August 3, 2026. Whether that brief was actually filed on that date, and what has happened in the briefing since, should be confirmed with the court’s docket or your trade counsel — that information was not confirmed as of this snapshot’s preparation. Separately, a class certification motion sought to unlock refunds for importers outside CAPE without requiring individual lawsuits; the government opposed it, and its outcome should be confirmed independently.

The Federal Circuit appeal divided the importer universe into two groups with materially different paths. Group 1 — Filed at CIT: A July 17, 2026 CIT order confirmed reliquidation relief for the roughly 3,700 companies whose IEEPA cases were already on the docket at that time, covering finally liquidated entries without regard to IEEPA duties. Group 2 — Did not file at CIT (the remaining majority of the 330,000+ eligible importers): CAPE Phase 1 and Phase 2 cover what they cover. For finally liquidated entries outside the 80-day window, the government’s position as of this snapshot was that no automatic refund was coming absent an individual CIT filing — though the class certification motion, if successful, could change that outcome. As of early-to-mid August 2026, the Federal Circuit’s ruling on the appeal itself was still pending, with the government’s opening brief due August 3, 2026 (whether filed on that date was not confirmed at the time of this snapshot — see /updates or confirm with trade counsel for current status). The CIT two-year statute of limitations on refund claims begins expiring in early 2027 for the earliest IEEPA entries (February 2025); that clock runs independent of the appeal’s outcome.

The appeal creates urgency in three directions: (1) File CAPE Phase 1 and Phase 2 Declarations promptly for all qualifying entries. The appeal does not affect these phases, and delay loses interest accrual. (2) Consult trade counsel about CIT filing options if you have finally liquidated entries that fall outside Phase 1 and Phase 2 and outside the roughly 3,700 companies covered by the July 17 order. The two-year SOL window is not infinite, and importers with significant finally liquidated entry exposure should not wait for a Federal Circuit ruling to act. (3) Check the current appeal and Phase 3 status before relying on any date in this article — this page is a dated snapshot, not a live tracker. The Tariff Bureau monitors CIT and Federal Circuit filings related to IEEPA refunds and posts developments at tariffbureau.com/updates. Advisory services are coordinated through licensed customs brokers and qualified trade counsel as appropriate for your situation.