CIT Orders Refunds of IEEPA Tariffs on Unliquidated and Not Finally Liquidated Entries

Yesterday (March 4, 2026) the Court of International Trade (“CIT”) issued an order in Atmus Filtration, Inc. v. United States, CIT No. 26-01259, directing U.S. Customs and Border Protection (“CBP”) to refund IEEPA tariffs on unliquidated and not finally liquidated entries. The court orders that “with respect to any and all unliquidated entries that were entered subject to IEEPA duties, U.S. Customs and Border Protection is hereby directed to liquidate those entries without regard to the IEEPA... By: Alston & Bird