Blog - Lieberman PLLC

You Still Have Options: Recovering IEEPA Tariff Refunds After the CAPE and Protest Deadlines Have Passed

By Erik | August 12, 2026

A wide-angle editorial photograph of a determined importer or business professional standing in a grand federal courthouse corridor, viewed from a low angle looking up, conveying strength and resolve. The figure is dressed in business attire, holding a thick folder of documents, with dramatic natural light streaming through tall arched windows casting long shadows across marble floors. The atmosphere is serious and institutional, with ornate neoclassical architecture visible — columns, high ceilings, and stone walls suggesting the weight and permanence of the legal system. In the background, blurred courthouse doors suggest an open path forward. The overall mood is one of opportunity within a formal, authoritative setting — hopeful but urgent. Cinematic lighting, editorial photography style, shallow depth of field.

The Supreme Court struck down IEEPA tariffs in February 2026, but many importers who missed the CAPE refund window or the 180-day protest deadline wrongly believe they have no recourse. A separate path through the U.S. Court of International Trade under 28 U.S.C. § 1581(i) remains open, offering a two-year statute of limitations — but acting quickly is critical before entry-specific deadlines expire permanently.

New Section 301 Tariffs on Imports from 60 Economies Now in Effect

By Erik | July 25, 2026

A dramatic wide-angle editorial photograph of a busy international shipping port at dawn, with towering cargo container cranes silhouetted against an orange and blue sky. Stacked multicolored shipping containers fill the foreground, bearing flags or color-coded markings suggesting diverse countries of origin. In the middle ground, a large container ship is docked at the terminal. Customs officials in uniform review clipboards and tablets near a checkpoint gate, symbolizing regulatory oversight. The atmosphere is tense and industrial, conveying the weight of new trade policy enforcement. Photorealistic style with cinematic lighting, cool blue shadows contrasting with warm sunrise tones.

Effective July 24, 2026, the USTR imposed new Section 301 tariffs of 10% or 12.5% on imports from 60 trading partners covering roughly 99.4% of U.S. imports. The action includes a multi-tier tariff structure, exemptions for certain food, pharmaceutical, energy, and aerospace products, and a narrow in-transit window. Importers and companies relying on international supply chains should assess their exposure immediately.

IEEPA Refunds for Liquidated Entries: What Importers Must Do Now to Preserve IEEPA Refund Rights

By Erik | July 20, 2026

A dramatic close-up of a large industrial clock with bold hands approaching a critical deadline, mounted on the wall of a formal federal courthouse interior featuring marble columns, American flags, and rows of wooden benches. In the foreground, stacks of international shipping documents, customs entry forms, and legal briefs are spread across a polished wooden table. A shipping container visible through a tall arched window in the background symbolizes international trade. The atmosphere is tense and urgent, with warm amber courtroom lighting casting long shadows across the documents. Editorial legal photography style, realistic and authoritative tone.

A July 15, 2026 U.S. Court of International Trade order establishes a refund framework for importers who paid International Emergency Economic Protection Act (IEEPA) tariffs on already-liquidated entries. The relief applies primarily to importers who have filed suit, as CBP maintains it cannot independently reliquidate finalized entries without a court order. Importers with liquidated entries…