March 9th, 2026 – On March 6th, 2026, Brandon Lord, Executive Director for Trade Programs at U.S. Customs and Border Protection (CBP), submitted a declaration to the U.S. Court of International Trade (CIT) in the case Atmus Filtration, Inc. v. United States. The declaration follows a recent order issued by Judge Richard Eaton earlier in the week and outlines CBP’s position and next steps regarding a potential refund process for IEEPA-related tariffs.
CBP Position on Refund Processing
CBP indicated that it is currently unable to immediately process refunds due to the large volume of affected entries and technical limitations. According to CBP, processing refunds under the current system would require diverting personnel from other critical trade and security operations.
Development of a New Refund Process
CBP announced that it is developing a new, streamlined process to manage IEEPA tariff refunds for both liquidated and unliquidated entries. The agency expects the system to be available within approximately 45 days. Additional guidance on the filing process will be released once the system is operational.
While still under development, the proposed process may include:
Importers submitting a declaration through CBP’s Automated Commercial Environment (ACE) portal identifying affected entries
Automated validation and recalculation of duties owed
Processing refunds, including applicable interest
Aggregation of refunds by importer
Certification of refunds by CBP, followed by electronic payment issued by the U.S. Department of the Treasury
Court Update
On Friday, the CIT ordered CBP to provide a progress update on the development of the refund process by March 12th, 2026.
Electronic Refund Requirement
CBP has required electronic refund processing since February 6th, 2026. However, many importers have not yet completed the necessary setup, which may delay refund issuance.
Recommended Action for Importers
Importers should ensure that their ACE accounts are properly configured and that the Automated Clearing House (ACH) refund authorization has been activated. Those who have not yet completed this setup can begin the process here:
https://ace-accounts.cbp.gov/s/importer-form
Current Status of Refund Orders
Following CBP’s declaration, the Court has temporarily suspended its prior order requiring immediate refunds, meaning CBP is not currently required to issue refunds until further direction.
It also remains unclear whether the U.S. Government will seek further review by the U.S. Supreme Court regarding the February 20th, 2026 IEEPA decision or appeal recent CIT orders addressing how refunds should be implemented.
Should you have any questions, please contact our Import Compliance team or give us a call at 518-785-6000.
