Federal court certifies class action for IEEPA tariff refunds
The U.S. Court of International Trade certified a class of importers who paid IEEPA tariffs between Feb. 1, 2025 and Feb. 19, 2026, in a slip order issued Thursday. The court estimates that without class-action status, roughly $30 billion in IEEPA tariffs would remain with the government.
The certification covers importers who paid the tariffs during the specified period, excluding those who already filed individual lawsuits, and aims to provide a single refund pathway for all eligible entries.
To date, more than 4,000 individual suits have been filed, and CBP has already refunded over $100 billion through its CAPE portal for the roughly $166 billion collected.
The court also noted that CBP has begun processing refunds for finally liquidated entries this week, though only for a select group of importers with existing lawsuits.
“The decision doesn't immediately expand refund eligibility or direct payment,” James Kim said.
“It does, however, create a potential path forward for non-litigants, toward a single order requiring refunds to be issued to importers that have not pursued individual lawsuits,” James Kim said.
After the Supreme Court ruled the IEEPA tariffs illegal in February, the Court of International Trade ordered Customs and Border Protection to issue refunds for the approximately $166 billion collected.
Since that order, CBP has distributed over $100 billion in refunds via the CAPE system and has recently expanded the portal to handle finally liquidated entries, albeit only for importers with active lawsuits.
The Justice Department is appealing the refund order, arguing the court lacks authority to mandate reimbursements for importers who have not sued.
What we know
In a slip order issued Thursday, the court certified a class of importers who paid tariffs installed under the International Emergency Economic Powers Act between Feb. 1, 2025, and Feb. 19, 2026, excluding those who have filed separate lawsuits.
To date, more than 4,000 such suits have been filed, per the order.
After IEEPA tariffs were ruled illegal by the Supreme Court in February, the Court of International Trade ordered Customs and Border Protection to issue refunds for the roughly $166 billion collected under the invalidated levies.
Since then, CBP has paid out over $100 billion in refunds for the defunct levies through its dedicated Consolidated Administration and Processing of Entries portal, or CAPE.
The court asserts that without the possibility of class action, approximately $30 billion in IEEPA tariffs would remain with the government.