U.S. Trade Court certifies class-action for IEEPA tariff refunds

The U.S. Court of International Trade has certified a class-action lawsuit that could allow importers to seek refunds for duties paid under the International Emergency Economic Powers Act (IEEPA). The ruling in Freestyle World, Inc. v. U.S. Customs and Border Protection provides a procedural path for importers who paid these tariffs between February 1, 2025, and February 19, 2026.

Crucially, the certification includes importers whose entries have already been finally liquidated. Previously, U.S. Customs and Border Protection (CBP) maintained that a court order was required to revisit such entries. This decision may allow companies to recover funds even if they did not file individual lawsuits due to cost or the belief that their cases were closed.

While the CBP has already processed approximately $130 billion of the estimated $166 billion in due refunds through its Consolidated Administration and Processing of Entries (CAPE) system, limitations remain. The court noted that many small importers may not utilize the CAPE system due to complexity or lack of awareness, and the system does not accept certain categories of entries, such as those that are already liquidated.