The United States Court of International Trade (CIT) has ordered U.S. Customs and Border Protection (CBP) to liquidate and, where applicable, reliquidate certain import entries without regard to duties imposed under the International Emergency Economic Powers Act (IEEPA). The order follows the Supreme Court's recent decision in Learning Resources, which held the IEEPA-based duties were unlawful. "All importers of record whose entries were subject to IEEPA duties are entitled to the benefit of the Learning Resources decision," the CIT noted.

In its March 4, 2026 order, the CIT directed that all unliquidated entries entered subject to the IEEPA duties be liquidated without those duties and that any liquidated entries for which liquidation is not final be reliquidated on the same basis. The CIT noted its "exclusive jurisdiction" over such claims and the need for uniform treatment of affected entries.

Implications

The ruling offers guidance to CBP on handling the affected entries and underscores that relief may be available in line with the Supreme Court's decision. Importers with entries impacted by the IEEPA duties should evaluate the status of their entries and consider the potential implications of liquidation or reliquidation under this order. The order does not address entries for which liquidation is already final.

A Tax Alert is forthcoming.