CIT Orders CBP to Reliquidate Finally Liquidated IEEPA Entries

On July 17, 2026, Judge Richard K. Eaton issued a reliquidation order in In re Tariffs Collected in Reliance on IEEPA (ECF No. 52, Court No. 25-00595) that directly authorizes CBP to reliquidate finally liquidated entries for plaintiffs in approximately 3,700 IEEPA cases assigned to the Court of International Trade. This is the court order that the July 15 order had anticipated, and it is the first order that explicitly directs CBP to process finally liquidated entries through CAPE.

Current status, September 22: CBP’s September 15 declaration plans the limited Phase 3 deployment for October 6. Plaintiffs who gave CBP a valid IOR number by July 30 are the first filing group; later submitters await instructions. See the current eligibility checklist. The July order itself remains plaintiff-specific and does not open a general administrative lane.

What the Order Says

The order contains three operative provisions:

1. CBP shall reliquidate, without regard to IEEPA duties, all entries that have been liquidated for more than 80 days and on which plaintiffs made estimated IEEPA deposits. The order covers both finally liquidated entries (liquidated more than 90 days ago) and entries that may become final while being processed by CAPE. The 80-day threshold aligns with CAPE’s existing 80-day filing window.

2. Reliquidation is conditioned on plaintiffs submitting their importer of record identification numbers to CBP. Instructions describing how to make this submission will be sent to plaintiffs’ counsel by CBP. Plaintiffs do not need to take any action to receive these instructions. Once the instructions are received and followed, a CAPE declaration may be submitted. More than one CAPE declaration may be filed, particularly for entries that become finally liquidated after the initial declaration.

3. The action remains stayed except to the extent the order directs specific actions. Plaintiffs who need further court assistance may move to lift the stay and file a motion to reconsider the order.

The court noted that it assumes a majority of plaintiffs will have already taken advantage of the CAPE system for Phase 1 and Phase 2 eligible entries, and anticipates that plaintiffs who have received all the relief sought will move to voluntarily dismiss their cases.

Why This Order Matters

Until now, CBP’s position has been that it lacks the legal authority to reliquidate finally liquidated entries without a court order. The government has maintained that importers whose entries are beyond the 90-day voluntary reliquidation window under 19 U.S.C. § 1501 must file their own CIT lawsuits to obtain that authority.

Judge Eaton’s order resolves that question for the approximately 3,700 IEEPA cases currently before the court. The order provides CBP with what the agency described as the necessary legal basis to process finally liquidated entries through CAPE.

Key context from the order itself:

• The CAPE system has accepted for processing approximately $121.75 billion in anticipated refunds as of July 10, 2026, with approximately $86.3 billion sent to the Treasury for disbursement.
• The lawsuits before the court number in excess of 3,700 cases.
• The government has represented that it will refund estimated IEEPA duty deposits to plaintiffs who challenge the duties in court.

Who Is Covered — and Who Is Not

The order applies only to plaintiffs in the approximately 3,700 IEEPA cases assigned to the court. Importers who have not filed a CIT action are not covered by this order.

For non-litigant importers, two potential paths remain:

1. The Freestyle World class-certification motion. If the court certifies a plaintiff class under Rule 23 in Freestyle World, Inc. v. United States, Court No. 26-01088, importers within the class definition could potentially recover refunds as class members. The government filed its opposition on July 28, 2026; no public written class-certification ruling was verified as of August 27. See our Freestyle World case overview.

2. Individual CIT filings. Importers with material finally liquidated exposure can file their own 28 USC 1581(i) complaints. The statute of limitations for 1581(i) actions is generally two years from when the cause of action accrues. For many importers, the Learning Resources ruling on February 20, 2026 is the accrual event, meaning the filing window extends into 2028. See our finally liquidated CIT path guide for the full decision framework.

What Plaintiffs Should Do Now

If you are a plaintiff in one of the 3,700+ court-assigned IEEPA cases:

1. Wait for CBP’s instructions. CBP will send submission instructions to your counsel. You do not need to take any action to receive them.
2. Prepare your IOR identification numbers. Once instructions arrive, you will need to submit your importer of record identification numbers to CBP. Gather these now so you are ready.
3. Prepare CAPE declarations for finally liquidated entries. After submitting your IOR numbers, you can file CAPE declarations covering finally liquidated entries. More than one declaration may be submitted. See our ACE Portal CAPE filing guide for the filing mechanics.
4. Confirm ACH enrollment. Approximately 9,837 refunds are currently blocked because ACH information is missing. Verify your ACH refund account in the ACE Portal before filing. See our ACH enrollment guide.
5. Do not withdraw protests or defer other preservation steps. The order is a positive development, but reliquidation and payment still depend on CBP processing. Keep your protective protests and other preservation steps in place.

What Non-Litigant Importers Should Do

If you are not a plaintiff in any of the 3,700+ cases:

1. File Phase 1 and Phase 2 eligible entries now. Unliquidated entries and reconciliation-flagged entries remain the fastest path to refund. See the 7-step guide.
2. File protective protests within 180 days of liquidation. The protest deadline is independent of CAPE. See the protest filing guide.
3. Get counsel review for material finally liquidated claims. The July 17 order shows the court is willing to order reliquidation, but only for plaintiffs. Ask trade counsel whether an individual 28 USC 1581(i) complaint makes sense for your portfolio. Request a free assessment and we will connect you with vetted trade counsel.
4. Watch the Freestyle World class-certification ruling. If a class is certified, it could open a path for non-litigant importers. But do not rely on a pending motion as your only strategy.

What Comes Next

The current next steps are:

1. CBP sends instructions to plaintiffs’ counsel for submitting IOR identification numbers. No timeline has been published for this step.
2. Plaintiffs submit IOR numbers and file CAPE declarations for finally liquidated entries.
3. CBP processes the declarations and reliquidates entries without IEEPA duties.
4. CBP deploys the additional Phase 3 validations, currently planned for October 6 under its September 15 declaration; official operating instructions should be checked before filing.
5. The Freestyle World class-certification ruling remains pending; no written ruling was verified in public materials reviewed through September 22.

Watch the CAPE Update Tracker on our home page for official updates.

Update — August 3, 2026: Freestyle World Class-Cert Briefing Is Scheduled

• On July 28, 2026, DOJ filed a 26-page response in opposition to Freestyle World’s motion to lift the stay and for class certification (ECF No. 18). Source: DOJ response, July 28, 2026.
• Judge Eaton’s July 30, 2026 order (ECF No. 19) sets the plaintiff reply for August 14, a closed pre-oral argument conference for August 17 at 2:00 p.m. EDT, and oral argument for August 19 at 11:00 a.m. EDT. Source: Order, July 30, 2026.
• Zonos re-filed its amicus curiae motion and supporting brief in Freestyle World on July 30, 2026 (ECF No. 20), with responses due August 20. Source: Zonos motion, July 30, 2026; CourtListener docket.
• The reliquidation order itself is unchanged. Class certification remains contested, and non-litigant importers should continue protecting protest deadlines and seeking individual trade-counsel review for material finally liquidated claims.

Update — August 5, 2026: Reliquidation Order Entered in 3,700+ Cases

• The August 5, 2026 CIT order (ECF No. 25) confirms the July 17 reliquidation order has been entered in more than 3,700 IEEPA cases, and sets CBP’s next CAPE progress report for August 25 and a settlement conference for August 26. Source: Order, August 5, 2026 (ECF No. 25).
• CBP’s August 4, 2026 Lord Declaration reports approximately $128.68 billion accepted for CAPE processing and approximately $100 billion sent to Treasury as of July 31, with 19,726 refunds (about $1.6 billion) still held for missing ACH information. Source: Lord Declaration, August 4, 2026 (ECF No. 24).
• The order’s substance is unchanged: it applies only to plaintiffs in the court-assigned cases. Non-litigants remain outside the order, so the Freestyle World class-certification motion (oral argument August 19) remains the principal open question for them.

Update — August 27, 2026: CBP Temporarily Delays Plaintiff Phase 3

• CBP’s August 25 declaration defines Phase 3 as covering finally liquidated entries filed by plaintiffs for which the CIT has ordered reliquidation. Source: Lord Declaration, ECF No. 38.
• Deployment is temporarily delayed while CBP builds validations that prevent duty adjustments outside the IEEPA refund and account for improperly reported IEEPA duties on original entries.
• Phases 1 and 2 remain operational. The delay does not convert the July 17 plaintiff order into a general administrative remedy for non-litigants.
• No written class-certification ruling or public post-conference order was verified as of August 27. Importers should continue preserving protest rights where available and obtain case-specific CIT review for material finally liquidated claims.

Update — September 11, 2026: CBP Tightens the 80-Day Liquidation Rule in Its FAQ

• CBP’s IEEPA Duty Refunds FAQ answer to “May I include liquidated entries on my CAPE Declaration?” was updated September 2, 2026. It now states that ACE accepts CAPE Declarations containing entries liquidated within the preceding 80 days — the window exists so CBP can reliquidate by day 90 under the voluntary-reliquidation standard of 19 U.S.C. § 1501. Source: CBP IEEPA Duty Refunds FAQ, updated 9/2/2026.
• The same refresh expanded CBP’s fraud-prevention answer: to file, you need a verified ACE account, you must be the importer of record or the authorized customs broker, and filers must be directly, alpha-numerically associated with the entries through the 3-digit prefix of their ACE filer code. Entries must be in ACE with an accepted status in CBP’s control.
• The separate “Subsequent Deployments” FAQ was refreshed the same day and continues to list finally liquidated entries behind the seven entry categories CBP is still evaluating for future phases. No Phase 3 filing lane opened.
• For plaintiffs in the court-assigned cases, neither change alters the July 17 order or the delayed Phase 3 deployment. For non-litigant importers, the message is unchanged: do not treat the FAQ as a new finally-liquidated filing channel; protect protest deadlines within 180 days of liquidation and seek counsel review for material claims.

Update — September 22, 2026: CBP Sets a Limited Phase 3 Date

• CBP’s September 15 Lord Declaration, ECF No. 50 schedules Phase 3 for October 6 for finally liquidated plaintiff entries covered by court-ordered reliquidation. The first group supplied valid IOR numbers by July 30; later submitters will receive more instructions.
• The September 17 CIT order, ECF No. 52 requires a new CAPE progress report October 6 and schedules an October 7 closed conference. It does not broaden the July reliquidation order to non-plaintiffs.
• Continue eligible CAPE filings and preserve available 180-day protest rights while seeking case-specific CIT advice for material finally liquidated exposure. The Phase 3 eligibility checklist separates the planned filing group from non-litigants.

Source Notes

Sources: CIT, In re Tariffs Collected in Reliance on IEEPA, Court No. 25-00595, Reliquidation Order, July 17, 2026 (ECF No. 52); Letter to Sandler re: Zonos amicus re-filing, July 17, 2026 (ECF No. 50); Order of Dismissal, July 17, 2026 (ECF No. 51); July 15, 2026 order (ECF No. 46); Lord Declaration, July 13, 2026 (ECF No. 45); DOJ response, July 28, 2026 (ECF No. 18); Order, July 30, 2026 (ECF No. 19); Zonos amicus motion, July 30, 2026 (ECF No. 20); CourtListener Freestyle World docket; Diaz Trade Law, “CIT Orders CBP to Reliquidate Certain Finally Liquidated Entries Before CAPE Phase 3,” July 17, 2026; Flexport, “A Court Update on IEEPA Duty Refunds: Why Filing at the CIT Now Matters,” July 17, 2026. CAPE Portal Guide is not a law firm, customs broker, or government agency.

Want a vetted trade-law professional to evaluate whether a CIT action is right for your finally liquidated IEEPA entries? Get a free assessment — we will connect you with a specialist based on your entry portfolio and refund priority.