# CIT Certifies IEEPA Tariff Refund Class

U.S. Customs and Border Protection launched CAPE Phase III on October 6, 2026, allowing importers to seek refunds of IEEPA tariffs dating to February 2025. On October 8, the U.S. Court of International Trade certified a class for eligible importers seeking refunds of duties collected under those tariffs who had not already filed individual suits. The dispute involves roughly $166 billion in potential refunds. One legal analysis says access to the refund process currently requires filing suit and warns that the two-year limitations period for the earliest duties may expire in early 2027; the class action is another route, though its practical outcome remains uncertain.

- Importers and contractors whose supply chains incurred IEEPA duties should assess whether they are covered by the certified class and whether they have already filed individual litigation, since those factors affect class eligibility.
- Companies weighing individual suits against the class action should review the applicable claim history and timing with counsel; the earliest duties may face limitations-period concerns in early 2027.
- Refund outcomes could affect landed costs and procurement pricing for imported goods. Businesses should account for the uncertainty while CBP processes refund claims.

**Jurisdictions:** federal
**Topics:** Regulatory Compliance
**Published:** October 14, 2026

### Government Entities
- U.S. Customs and Border Protection (CBP)
- U.S. Court of International Trade (CIT)

### Sources
- [IEEPA Tariff Refund Litigation: Deciding Next Steps For CAPE Phase III | Benesch - JDSupra](https://www.jdsupra.com/legalnews/ieepa-tariff-refund-litigation-deciding-6803196) - JD Supra