Tariff Tactics

Following our previous update on Atmus Filtration and the early signs of a process coming into place for International Emergency Economic Powers Act (“IEEPA”) refunds, this post discusses further developments last week, including the March 20, 2026 order in Atmus Filtration.  This amended order included the Court of International Trade (“CIT”)’s reminder to importers to “be aware of the [protest] remedies available under 19 U.S.C. § 1514.”  The order also confirms the ongoing stay of the prior March 4, 2026 order.  The stay means liquidation deadlines continue to run ...

I. Introduction: Tariff Reimposition and Emerging Trends

Two parallel developments are reshaping the tariff landscape for importers: emerging judicial guidance on International Economic Emergency Powers Act (“IEEPA”) tariff refunds and a new wave of Section 301 investigations relevant to tariff reimposition.  On the heels of last week’s 47^th International Trade Update conference at Georgetown Law, we are writing a Tariff Tactics post to cover: (1) Atmus Filtration and new developments in IEEPA tariff refund litigation; and (2) recent United States Trade ...

Atmus Filtration: What a Liquidation-Based IEEPA Refund Process Means for Importers

I. Introduction: Judge Eaton Orders the Administration to Refund Importers

A recent order (dated March 4, 2026) from the Court of International Trade (“CIT”) could be welcome news for importers entitled to International Economic Emergency Powers Act (“IEEPA”) tariff refunds.  Atmus Filtration, Inc. v. United States, No. 26-01259, Order at 1–3 (Ct. Int’l Trade Mar. 4, 2026).  As the first decision outlining a refund roadmap, the order establishes a process that could wind down by ...

IEEPA Tariffs Invalidated — Refund Questions Likely Move to the Lower Courts

This morning, the Supreme Court issued a decision holding that the International Emergency Economic Powers Act (“IEEPA”) does not authorize the President to impose tariffs.  For importers, the Supreme Court’s decision does not address the mechanics of refund claims.  As we discuss more fully below, importers should begin gathering documentation now in anticipation of filing Customs and Border Protection (“CBP”) protests or refund lawsuits in the Court of International Trade (“CIT”). 

Our previous post summarized predictions as to whether and how the Supreme Court may invalidate International Emergency Economic Powers Act (“IEEPA”) tariffs in its forthcoming decision in Trump v. V.O.S. Selections, Inc.  Speculation continues as to when the Court will issue its decision.  Many observers believed a decision was forthcoming when we last posted on IEEPA refund topics.  Others thought that one would issue January 14, which did not occur.  This post provides an overview of practical steps importers can take to prepare before a decision issues.  Importers should: