July 24, 2026

IEEPA Tariff Refunds: CIT Orders Reliquidation Ahead of CAPE Phase 3

U.S. Court of International Trade (CIT) Judge Richard Eaton ordered Customs and Border Protection (CBP) to reliquidate certain finally liquidated entries in anticipation of CAPE (Consolidated Administration and Process of Entries) Phase 3, with the order entered in each of the approximately 3,700 IEEPA refund cases assigned to the court. While litigation is not yet officially required (a two-year window applies) and administrative protests remain a viable option, filing a lawsuit now before the U.S. Court of International Trade (CIT) now appears to be the most immediate way to obtain IEEPA tariff refunds on finally liquidated entries. Please reach out to Carson for more information if you are expecting a refund on entries eligible for Phase 3 US to Impose 25 Percent Section 301 Tariffs on Certain Brazilian Products Starting July 22 The Office of the U.S. Trade Representative on July 15 announced that under President Trump’s direction, the U.S. will impose a 25% tariff under Section 301 of the 1974 Trade Act on certain goods from Brazil. The tariffs, with respect to goods entered for consumption, or withdrawn from warehouse for consumption, will take effect at 12:01 a.m. ET on July 22.  A list of the covered Brazilian goods and related HTS numbers are available here Please reach out to Carson for assistance