International Trade and Customs

All importers are anxious to get the IEEPA[1] duties paid refunded. However, there are some legal issues working their way through the system which are causing somewhat understandable delays. The most significant issues are which entries are eligible for CAPE refunds? Why does Customs and Border Protection ("CBP") say it is not legally able to refund all the monies tied to entries which are "finally" liquidated? When will the pending court cases go forward? Does it make sense to file protests?

Right now, there are two (2) key cases in which IEEPA refund activity is being decided. One is Euro-Notions Florida, Inc. v United States, Court of International Trade Case No. (CIT) 25-00595 (2025) and the other is V.O.S. Selections, Inc. et al v United States, CIT 25-00066 (2025).[2] The Euro-Nations case is on appeal at the Court of Appeals for the Federal Circuit. See Case No. 26-1898, filed June 2, 2026.

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