Blog - Lieberman PLLC

The Court of International Trade Certifies an IEEPA Refund Class: What the Freestyle World Ruling Means for Importers With Outstanding Refunds

By Erik | October 20, 2026

A photorealistic editorial image of a dim, formal federal courtroom interior shown from the back benches toward an empty judge's bench, warm wood paneling, tall American flag beside the bench, soft directional light streaming through tall windows onto neat stacks of shipping and customs paperwork, cardboard import boxes, and manila folders arranged on a long polished table in the foreground, a gavel resting beside the documents, subtle motif of international cargo ships or shipping containers faintly visible through a window in the background, muted navy, gold, and mahogany color palette, serious and institutional mood, shallow depth of field, high-detail professional photography style, no text or logos visible anywhere in the frame.

The Court of International Trade certified a nationwide class of importers who paid unlawful IEEPA tariffs, but no refund injunction has issued yet. This article explains the class definition, key exclusions like Brazil and India tariffs, interaction with CBP’s CAPE system, and whether importers should rely on the class or file individual claims before 2027 deadlines.

CAPE Phase 3 Opens Oct. 6: IEEPA Refunds on Final Entries for CIT Plaintiffs

By Erik | September 30, 2026

A photorealistic editorial illustration of a U.S. Customs and Border Protection processing environment, rendered in a cool corporate blue and steel-gray palette. In the foreground, a large courthouse column and set of classical steps rise beside a modern digital control interface, symbolizing the intersection of litigation and automated customs processing. Overlaid on the scene, translucent holographic panels display abstract shipping manifests, stacked cargo containers, and a glowing calendar highlighting a date circled in red, suggesting an official regulatory deadline. In the background, a soft-focus shipping port with cranes and stacked containers fades into a hazy horizon, while streams of light representing data flow between the courthouse and a digital ledger of financial transactions. A gavel rests subtly beside a stylized customs seal, and faint binary-like light trails connect scattered padlock icons—some open, some closed—representing selective, restricted access to a bureaucratic refund system. The mood is precise, institutional, and quietly tense, reflecting complex trade law and regulatory gatekeeping. Use a realistic, high-detail editorial illustration style with dramatic directional lighting, sharp shadows, and a restrained, professional color palette of navy, slate, silver, and muted gold accents. No text, logos, or captions anywhere in the image.

U.S. Customs and Border Protection has informed the Court of International Trade that Phase 3 of its CAPE refund system will launch October 6, 2026, enabling reliquidation of finally liquidated entries subject to IEEPA duties. Unlike prior phases, Phase 3 is restricted to importers who are plaintiffs in IEEPA refund litigation and whose entries are…

CBP Proposes Requiring Importers to Maintain Records of Foreign Export Documentation

By Erik | September 30, 2026

Editorial illustration of global trade and customs bureaucracy: a vast, dim warehouse-like customs office with towering shelves of paper files, shipping manifests, and stamped documents stretching into the distance. In the foreground, a large wooden desk holds overlapping international shipping documents—commercial invoices, bills of lading, certificates of origin—covered in official stamps, red wax seals, and customs markings in multiple languages, with a magnifying glass resting on top as if under scrutiny. Beyond the desk, blurred cargo shipping containers and a cargo ship are visible through tall windows, along with a world map on the wall with shipping routes traced in red string connecting ports across continents. Lighting is cool and institutional, with dramatic shafts of light emphasizing the towering stacks of paperwork, conveying themes of regulatory scrutiny, international trade documentation, and bureaucratic complexity. Style: photorealistic, high-detail editorial photography, muted navy and gray tones with subtle red accents, shallow depth of field, serious and analytical mood, no visible text or legible writing on any documents.

CBP’s September 2026 advance notice of proposed rulemaking may require importers to obtain, retain, and possibly submit foreign export declarations, invoices, and certificates their suppliers filed abroad, comparing them against U.S. entries to detect undervaluation or transshipment. This article examines the proposal’s practical challenges, legitimate reasons for discrepancies, and how importers should prepare comments before the December 1, 2026 deadline.