Update on IEEPA Tariff Litigation and Potential Refunds

On October 8, 2026, Judge Richard Eaton of the U.S. Court of International Trade (CIT) certified a class action in the lead litigation challenging tariffs imposed under the International Emergency Economic Powers Act (IEEPA).

This certification is a potentially significant development for importers who paid IEEPA tariffs between February 1, 2025, and February 19, 2026. The Court stated that it was:

“certifying a class in the hope, and expectation, that this certification will lead to the liquidation or reliquidation of all of the entries on which the unlawful IEEPA duties were imposed, and the refund of those duties to the importers of record that paid them.”

If upheld, this decision could provide an important path toward potential refunds for eligible importers, particularly small and medium-sized businesses for which pursuing separate litigation before the CIT may not be economically feasible.

Please note that this decision is not yet final. The ruling may be appealed to the U.S. Court of Appeals for the Federal Circuit, and the government has until November 23, 2026, to file an appeal. If an appeal is filed, additional legal proceedings will follow, and the outcome remains uncertain. Accordingly, the class certification should not be interpreted as a guarantee that refunds will be issued or when they may become available.

As communicated in our previous announcements, CV International recommends that you consult with your legal counsel to evaluate your specific circumstances and determine the appropriate next steps.

CV International will continue to monitor developments in this litigation and provide additional updates as significant information becomes available.

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