ST&R continues to advise that while importers should track entry liquidation dates and file protests as a protective measure to secure potential refunds of tariffs imposed under the International Emergency Economic Powers Act, there is no need to file suit immediately at the Court of International Trade for such refunds and certainly no need to move to stop liquidations from occurring.
As expected by ST&R and our team of five former Department of Justice attorneys, the DOJ (on behalf of U.S. Customs and Border Protection) responded in opposition to a request to enjoin liquidation in an IEEPA tariff refund lawsuit brought by Costco. The DOJ argued that an injunction is unnecessary because the CIT can order refunds despite liquidations occurring. Specifically, the government stated that they “have assured plaintiffs that they will not oppose either a request by plaintiffs for, or the Court’s authority to issue, a final and unappealable order requiring CBP to liquidate or reliquidate plaintiffs’ subject entries with refunds to plaintiffs of the challenged IEEPA duties if such duties are found unlawful.”
These statements confirm that the DOJ does not view liquidation as a bar to recovery of IEEPA tariffs. It seems unlikely the CIT would take a position contrary to the DOJ’s concessions, although we expect confirmation possibly over the next week. The DOJ also noted that it does not want CBP to bear the burden of suspending liquidations on millions of entries.
ST&R continues to engage with the CIT and the DOJ and will be urging a decision as to whether there is a need for all importers to actually file and appear in court to obtain a stipulation (or out of court agreement) for their particular entries, or if these decisions will apply universally to all importers. If, out of an abundance of caution, your company would like to file suit immediately, ST&R can do so. We can even seek to enter a case-specific stipulation with the government ensuring the availability of reliquidation.
However, the government’s response does not resolve which procedural path may be required to obtain refunds: protests, or cases filed in the CIT under 28 USC 1581(i). This question is jurisdictional and cannot be resolved through a stipulation. As such, clients still need to monitor and protest liquidations, whether or not they decide to file a refund suit now under 1581(i), to protect both potential pathways to a refund.
For more information, please contact attorney Jason Kenner at (212) 549-0137 or via email, or your usual ST&R contact.
Copyright © 2026 Sandler, Travis & Rosenberg, P.A.; WorldTrade Interactive, Inc. All rights reserved.