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ARTICLE · 08 JUNE 2026

Trump Administration Appeals Latest Developments In IEEPA Refund Process

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The Trump administration has appealed a universal injunction requiring US Customs and Border Protection to refund tariffs collected under the International Emergency Economic Powers Act, following the Supreme Court's ruling that IEEPA...

United StatesInternational Law
Ron Kendler
Ron Kendler
Eric C. Emerson
Eric C. Emerson
Zhu (Judy) Wang
Zhu (Judy) Wang
Gregory McCue
Gregory McCue
Garret Kays
Garret Kays

On June 2, 2026, the Trump administration appealed a universal injunction issued by the US Court of International Trade (CIT). The injunction directed US Customs and Border Protection (CBP) to reliquidate certain entries that had already been "finally liquidated," without applying tariffs levied under the International Emergency Economic Powers Act (IEEPA). The appeal primarily applied to importers that had not filed suit before the CIT. Below we discuss the timeline and scope of the appeal and its implications for importers. 

On February 20, 2026, the Supreme Court held in Learning Resources Inc. et al. v. Trump that IEEPA does not authorize the President to impose tariffs. Subsequently, the CIT entered an injunction on April 17, 2026 ordering CBP to refund IEEPA duties for (1) unliquidated entries; (2) liquidated entries for which liquidation is not final; and (3) any liquidated entries for which liquidation is final. The CIT had previously ordered the liquidation or reliquidation

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