IEEPA Tariff Refund Update: Phase 3 & Next Steps

On September 15, 2026, Brandon Lord, CBP Executive Director of Trade Programs, announced that Phase 3 of the IEEPA Tariff Refund process is scheduled to begin on October 6, 2026. Mr. Lord indicated that more information would follow in the coming days, but the following is our interpretation of the process thus far.

To be eligible to submit entries under Phase 3, an importer must have a case on file with the U.S. Court of International Trade (CIT). For Tranche 1, the case must have been filed with the CIT on or before July 31, 2026. CBP is expected to implement Phase 3 in multiple tranches. For importers whose cases were filed after July 31, 2026, CBP is expected to establish additional tranches based on the date the case was filed with the court.

Phase 3 Eligibility

Phase 3 is intended to address duties that could not previously be uploaded to CAPE because the associated entries had passed the 80-day liquidation period. These entries are expected to become eligible for upload through the Phase 3 process.

For importers who previously filed Protective Protests, a decision regarding next steps should be made in consultation with your legal counsel.

If you already have a case on file with the CIT, you should be able to withdraw your Protective Protest after your Phase 3 upload has been accepted.

If you do not currently have a case on file with the CIT, there are generally two options to consider:

1. Maintain the Protective Protest. You may choose to keep your Protective Protest on file while awaiting a decision in the pending Federal Court of Appeals litigation concerning whether the CIT has authority to issue a universal injunction requiring CBP to repay the duties. This litigation could take up to two years, and the outcome is not guaranteed.
2. File a case with the CIT. You may elect to have legal counsel file a case with the CIT to establish eligibility to participate in Phase 3, subject to CBP’s requirements and acceptance of the case.

General CIT Filing Process

The general process for filing a case with the CIT is as follows:

• Your legal counsel files a complaint with the CIT on your behalf.
• The court process proceeds, and a response or decision is issued directing the appropriate action regarding the duties. Responses have reportedly been relatively prompt recently for importers pursuing this process.
• Your legal counsel provides the applicable decision or documentation to CBP.
• Your legal counsel provides you with the applicable Decision Number and related information.
• CBP then provides information regarding when you may submit your CAPE claim for entries that are eligible under Phase 3.

Because the appropriate course of action can vary depending on your circumstances, we recommend that you consult with your legal counsel before deciding whether to maintain a Protective Protest or pursue a CIT filing.

If you do not currently have legal counsel, CV International can assist with a referral to an attorney who is familiar with this process. If you choose to pursue that option, you will work directly with the attorney regarding your case and any legal services.

Please let us know if you have any questions regarding the Phase 3 process or how it may apply to your entries.

John Boomhover
Director of Compliance & Customs Services
CV International, Inc.