On March 12, 2026, Judge Richard Eaton of the U.S. Court of International Trade (CIT) held a second conference with the parties in the Atmus Filtration, Inc. vs. United States, et al. litigation matter regarding the progress of Customs and Border Protection (CBP) in establishing a process and procedures to allow for automated refund of tariffs collected under the International Emergency Economic Powers Act (IEEPA).

The closed conference continued the CIT’s focus on CBP’s steps to implement a system to provide refunds of collected IEEPA tariffs with interest since the U.S. Supreme Court’s February 20, 2026 ruling invalidating President Donald Trump’s authority to implement the tariffs. Brandon Lord, CBP’s Executive Director of the Trade Programs Directorate, filed a second declaration with the CIT providing an update on CBP’s progress. Lord noted that CBP is developing a new capability within the Automated Commercial Environment (ACE) system “to prepare to calculate and provide valid refunds of additional ad valorem duties imposed under IEEPA.” This new functionality is called the Consolidated Administration and Processing of Entries (CAPE). CBP is designing the CAPE with four integrated components: (i) the Claim Portal, (ii) Mass Processing, (iii) Review and Liquidation/Reliquidation, and (iv) Refund. The declaration details each component. In sum:

  • Claim Portal – The Claim Portal will be web-based and serve as the entry point for importers and brokers to submit IEEPA refund requests to CBP via a CAPE Declaration. Filers will be able to upload a Comma-Separated Values (CSV) file containing a list of the entry summaries for which they are requesting IEEPA refunds. After submission, the ACE will conduct two series of validations: 1) file validations; and 2) entry validations. CBP states that development of the Claim Portal component is 70% complete.
  • Mass Processing – The Mass Processing component will automatically remove any applicable IEEPA HTS numbers from the entry summaries submitted to and validated by the Claim Portal component. After the IEEPA HTS numbers are removed, the Mass Processing component will run the ACE duty calculation validations. These checks are the normal ACE entry summary process already existing in the system, which automatically reviews all declared HTS numbers and confirms that the correct duties owed are listed on the entry summary. CBP states that development of the Mass Processing component is 40% complete.
  • Review and Liquidation/Reliquidation – The Review and Liquidation/Reliquidation component will initiate the review and liquidation/reliquidation process for the entries identified in the accepted CAPE Declaration. This component will automatically set the entries to liquidate/reliquidate on a specified number of days from the acceptance date, allowing CBP to conduct a manual review as needed. CBP is developing a process to streamline any required review. The Review and Liquidation/Reliquidation component will update the underlying entry summaries to reflect the new total duties paid and will automatically calculate interest. CBP states that development of the Review and Liquidation/Reliquidation component is 80% complete but will require more testing.
  • Refund – When the entry summaries in the accepted CAPE Declaration reach the scheduled liquidation/reliquidation date, the ACE will direct those entries to a CAPE-specific refund process. The Refund component will consolidate refunds by the liquidation/reliquidation date and IOR or a party the IOR has designated to receive refunds on its behalf on CBP Form 4811. Once processed, the refunds will be sent electronically to the designated bank account. CBP states that development of the Refund component is 60% complete and undergoing testing. 

For refunds, please remember that CBP moved to an all-electronic refund system as of February 6, 2026, and no longer issues paper checks. Importers of record not currently enrolled in the ACH Refund program must do so in order to receive any IEEPA tariff refunds. For additional details on electronic refunds, see Thompson Hine Update of January 6, 2026.

Based on these updates from CBP and government counsel, Judge Eaton ordered that the suspension of the amended March 5, 2026 Order be continued (see Thompson Hine update of March 6, 2026). By March 19, 2026, CBP must file another report describing its continuing progress toward the development of a process to issue IEEPA tariff refunds paid with interest.

Posted in Court of International Trade, Tariffs/Trade Policy, Trade Remedy/Enforcement
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Photo of Scott E. Diamond** Scott E. Diamond**

Scott is a senior policy advisor with more than 25 years’ experience with the legislative and regulatory processes involved in international trade policy, remedies and enforcement. This includes working with clients on matters involving export controls, economic sanctions, human rights and forced labor…

Scott is a senior policy advisor with more than 25 years’ experience with the legislative and regulatory processes involved in international trade policy, remedies and enforcement. This includes working with clients on matters involving export controls, economic sanctions, human rights and forced labor compliance, corporate anti-boycott and antibribery compliance, national security investigations, and foreign direct investment in the United States.

**Not licensed to practice law.

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Photo of David M. Schwartz David M. Schwartz

David is the leader of Thompson Hine’s International Trade practice group and a member of the firm’s International Committee. He advises clients on the risks and opportunities presented by U.S. international trade laws and regulations and international trade agreements. He focuses on antidumping…

David is the leader of Thompson Hine’s International Trade practice group and a member of the firm’s International Committee. He advises clients on the risks and opportunities presented by U.S. international trade laws and regulations and international trade agreements. He focuses on antidumping (AD), countervailing duty (CVD) and safeguard litigation, international trade policy, and cross-border compliance issues affecting goods, services, technology and investments that involve transportation, customs, export controls, economic sanctions, anti-boycott and anti-bribery laws and regulations.

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Photo of Samir D. Varma Samir D. Varma

Samir advises multinational corporations on export controls, economic sanctions and customs, and counsels individuals and corporations on the Foreign Corrupt Practices Act (FCPA) and other anti-corruption laws. He represents clients in enforcement actions before U.S. regulatory agencies and conducts corporate internal investigations.

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Photo of Michelle Li Michelle Li

Michelle focuses her practice on assisting clients in a wide range of industries with trade remedy proceedings. Her experience includes representing clients before the U.S. Department of Commerce, U.S. International Trade Commission, U.S. Court of International Trade, and U.S. Court of Appeals for…

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Photo of Kerem Bilge Kerem Bilge

Kerem advises U.S. and foreign clients on a broad range of international trade and customs matters. He represents clients in antidumping and countervailing duty proceedings before U.S. government agencies and courts. Kerem also assists clients with import compliance, including identifying risks and developing…

Kerem advises U.S. and foreign clients on a broad range of international trade and customs matters. He represents clients in antidumping and countervailing duty proceedings before U.S. government agencies and courts. Kerem also assists clients with import compliance, including identifying risks and developing strategies to remain compliant with U.S. Customs and Border Protection requirements.

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Photo of Aaron C. Mandelbaum Aaron C. Mandelbaum

Aaron focuses his practice on advising clients on compliance with international economic sanctions, export controls, and U.S. import laws and regulations. He is also involved in assisting clients with complex cross-border transactions, anti-dumping and countervailing duty litigation, utilization of international and preferential trade…

Aaron focuses his practice on advising clients on compliance with international economic sanctions, export controls, and U.S. import laws and regulations. He is also involved in assisting clients with complex cross-border transactions, anti-dumping and countervailing duty litigation, utilization of international and preferential trade agreements, and customs classifications. Most recently, Aaron has counseled clients navigating requirements under the Export Administration Regulations.

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