CAPE
The Court of International Trade Certifies an IEEPA Refund Class: What the Freestyle World Ruling Means for Importers With Outstanding Refunds
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.
Read MoreCAPE Phase 3 Opens Oct. 6: IEEPA Refunds on Final Entries for CIT Plaintiffs
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…
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