The US Court of International Trade has certified a class of importers that paid IEEPA tariffs between February 1, 2025, and February 19, 2026, but did not file lawsuits. Judge Richard Eaton estimates about $30 billion in duties would remain with the Treasury if Customs and Border Protection’s CAPE refund portal stopped working today.
Class membership is automatic, with no option to opt in or out. Importers whose entries CAPE does not accept must decide whether to file separate lawsuits or rely on the class action. Law firm Troutman Pepper Locke says importers can wait until at least February 4, 2027, to sue without losing their claims or interest.
According to the court order, Customs assessed $166 billion in IEEPA duties on about 330,000 importers. As of October 2, CAPE had accepted about $136.6 billion for refunds and paid about $126 billion, including interest. The judge believes those that have not used the portal are “overwhelmingly small importers” deterred by “the cost or effort involved” or unaware of the refund process.
CAPE excludes finally liquidated entries and those liquidated more than 90 days ago for importers that have not sued. The government argues Customs cannot reverse those liquidations without a court order. The class is seeking a class-wide injunction requiring Customs to reliquidate eligible entries.
The Justice Department opposed class certification and is appealing a separate refund order to the Federal Circuit. “The decision doesn’t immediately expand refund eligibility or direct payment,” James Kim, an international trade partner at ArentFox Schiff, wrote on LinkedIn.
The parties must submit a proposed schedule by October 22, including a deadline for the government to respond to the complaint.
