Reverse chronological — most recent first.
March 31, 2026
CIT Hearing — CBP Files Further Progress Report
CBP filed a further progress report ahead of a closed settlement conference with Judge Eaton at 2:00 p.m. ET. The Judge found that CBP continues to make "satisfactory progress toward the timely completion" of the IEEPA refund process and continued the suspension of his prior order requiring immediate liquidation of entries without IEEPA duties.
Court Order
March 27, 2026
CIT Expands Refund Order to Cover Final Liquidations
Judge Eaton issued an additional amended order directing CBP to liquidate or reliquidate all entries subject to IEEPA duties — including entries where liquidation has already become final. This significantly broadens refund eligibility beyond the original March 4 order, ensuring importers with finalized entries are not excluded from recovery.
Court Order
March 19, 2026
CBP Files Updated CAPE Progress Report
CBP reported continued progress on the CAPE system. Updated component status: Claim Portal 73% complete (testing underway), Mass Processing 45%, Review & Liquidation 40%, Refunds 60%. CBP estimated CAPE could be operative "as soon as mid-April." Different components will deploy in stages, with simpler refund scenarios addressed first.
CBP Update
March 12, 2026
CBP Files CAPE Progress Report with CIT
CBP submitted a detailed declaration to the Court of International Trade outlining its new Consolidated Administration and Processing of Entries (CAPE) system within ACE. Four components: Claim Portal (70% complete), Mass Processing (40%), Review & Liquidation (80%), and Refunds (60%). Importers will submit claims via CSV upload. CBP estimated approximately 45 days to stand up initial functionality. Phase 1 covers most standard entries but excludes AD/CVD entries and those with suspended/extended liquidation status.
CBP Update
March 6, 2026
CIT Suspends Immediate Refund Order
Following a closed-door status conference, Judge Eaton suspended his March 4 order. CBP had argued it could not comply due to the unprecedented volume — over 53 million entries and $166 billion in duties. The CIT required CBP to file a progress update by March 12.
Court Order
March 6, 2026
CBP Declares Inability to Comply Immediately
CBP Commissioner Brandon Lord filed a declaration stating existing systems are not suited to processing refunds at this scale. CBP proposed building new automated refund functionality within ACE rather than manual entry-by-entry processing.
CBP Update
March 4, 2026
CIT Orders CBP to Begin Refund Process
Judge Richard K. Eaton directed CBP to liquidate all unliquidated entries without IEEPA duties and reliquidate entries where liquidation is not yet final. All importers of record are entitled to benefit — not just those who filed lawsuits.
Court Order
February 24, 2026
Section 122 Replacement Tariffs Take Effect
The new 10% global tariff under Section 122 of the Trade Act of 1974 went into effect. These are separate from IEEPA refund eligibility — new tariffs under different authority. Limited to 15% and 150 days (expiring July 24, 2026) unless Congress extends.
Executive Action
February 20, 2026
Supreme Court Strikes Down IEEPA Tariffs — 6-3
In Learning Resources, Inc. v. Trump, the Court held that IEEPA does not authorize the President to impose tariffs. Chief Justice Roberts delivered the majority opinion, joined by Justices Gorsuch, Barrett, Sotomayor, Kagan, and Jackson. The Constitution assigns tariff authority exclusively to Congress. The ruling did not address refunds directly.
Landmark Ruling
February 20, 2026
Executive Order: "Ending Certain Tariff Actions"
Hours after the ruling, the President directed IEEPA tariffs to cease collection. The EO did not address refunds. Simultaneously, a proclamation imposed a new 10% global tariff under Section 122, effective February 24.
Executive Action
January 8, 2026
Administration Stipulates Refund Commitment
The government stipulated before the CIT it would refund IEEPA tariffs — including those on Brazil and India — for all current and future similarly situated plaintiffs following a final decision.
Court Filing
November 5, 2025
Supreme Court Hears Oral Arguments
Consolidated arguments in V.O.S. Selections v. Trump and Learning Resources, Inc. v. Trump. The difficulty of processing billions in potential refunds was acknowledged during argument.
Supreme Court
Nov – Dec 2025
~2,000 Importers File Protective Actions
Nearly 2,000 importers filed protective cases at the CIT under 28 U.S.C. § 1581(i) to preserve refund rights. All cases stayed pending the Supreme Court decision.
Court Filing
April 2025
"Liberation Day" — Reciprocal Tariffs Announced
Broad "reciprocal" tariffs under IEEPA targeting imports from all trading partners. Combined with earlier IEEPA tariffs on China, Canada, and Mexico (Feb–Mar 2025), IEEPA became the largest source of new customs revenue.
Executive Action
April 2025
Initial Lawsuits Challenge IEEPA Tariff Authority
US importers and several states filed lawsuits arguing IEEPA does not authorize broad permanent tariffs. Most lower courts agreed.
Litigation
February 2025
IEEPA Tariffs Begin
President Trump invoked IEEPA to impose tariffs on Chinese imports, citing a national emergency. Tariffs on Canada and Mexico followed in March. This is the beginning of the tariff period now subject to refunds.
Executive Action