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ARTICLE · 24 SEPTEMBER 2026

After Learning Resources: Liquidation, Protests, And IEEPA Tariff Refunds

Ward and Smith, P.A
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U.S. Customs and Border Protection has announced October 6, 2026, as the launch date for Phase 3 of its IEEPA tariff refund system, allowing plaintiffs with Court of International Trade reliquidation orders to submit older entries for processing. This development follows the Supreme Court's decision in Learning Resources, Inc. v. Trump, which invalidated the IEEPA tariffs, but the refund process depends on complex customs liquidation rules...

United StatesInternational Law
Kelly Reid
Kelly Reid

U.S. Customs and Border Protection (“CBP”) has set October 6, 2026, for the launch of Phase 3 of its IEEPA tariff refund system.

Phase 3 will allow plaintiffs covered by Court of International Trade (“CIT”) reliquidation orders to submit certain older entries through CBP’s Consolidated Administration and Processing of Entries system, or “CAPE.” For those entries, Phase 3 is an implementation mechanism rather than the source of CBP’s authority to reliquidate—the CIT orders authorize CBP to reopen the covered entries, and CAPE provides the system for processing the resulting reliquidation and refund. Importers whose entries are not covered by comparable court-ordered relief do not become eligible for Phase 3 merely because the system opens on October 6, 2026.

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