What Happened

On March 6, 2026, the U.S. Court of International Trade (CIT) issued an order in Atmus Filtration, Inc. v. United States that temporarily pauses U.S. Customs and Border Protection (CBP) from taking immediate action to remove or refund tariffs imposed under the International Emergency Economic Powers Act (IEEPA).

The Court suspended its prior order only to the extent that it initially required immediate compliance. Importantly, the Court did not reverse its legal conclusion that IEEPA does not provide authority to impose tariffs. Instead, the pause reflects CBP’s operational concerns and the need for additional time to determine how refunds might be processed at scale. 

In a closed-door hearing today, US Customs and Border Protection (CBP) presented a plan for importers to apply for IEEPA refunds at an entry header level outside of the traditional post-entry process. However, this mechanism requires adjustments to ACE to allow importers to file for refunds, which CBP will endeavor to make within 45 days. The full text of this declaration can be found here: gov.uscourts.cit.19346.31.0_1.pdf

What's Next

As a result, CBP is not currently required to reliquidate entries or issue refunds for IEEPA duties. The underlying legal direction remains intact, but the mechanics of implementation are still unresolved.

There is still a possibility that the original CIT order directing CBP to issue refunds will be appealed, further delaying this process.

What You Should Be Doing Now

Importer action remains critical. Given this uncertainty, the following are recommended: 

• Ensure your company is registered for ACE
• Ensure your company has ACH Refund set up in ACE
• Identify and quantify IEEPA exposure by reviewing ACE entry data
• Confirm liquidation status
• Continue to file timely protests

For entries that have liquidated, filing timely protests within 180 days of liquidation remains the most conservative strategy to preserve potential refund rights. Future actions could delay refunds, and protests are an appropriate legal mechanism to preserve entries from being ‘time barred’ from receiving refunds, as well as create standing at the CIT if protests are denied.

While IEEPA tariffs are no longer being collected, tariff risk has not disappeared. The Administration has shifted to other statutory tools, including Section 122 and ongoing Section 232 actions. Importers should expect continued volatility and remain proactive in managing trade compliance and post-entry strategies.

Tradewin can assist with all of the above. We support our customers in ACE access set-up, IEEPA impact analysis, liquidation reviews, and protest filing, as well as our ongoing suite of compliance services. We’re here to help.