IEEPA refund: Court of International Trade referral
IEEPA refunds that need a Court of International Trade case
CAPE refunds most IEEPA duty with no lawsuit. For a finally liquidated entry, CBP's position is that it can refund the duty only on a court order. For these entries, Allied can refer you to a trade attorney.
Which route applies to your entry?
Unliquidated, or liquidated 80 days ago or less
CAPE Phase 1 refunds these entries. No lawsuit is necessary.
Liquidated 81 to 180 days ago
You can still protest the entry under 19 U.S.C. 1514 before day 180. Tell Allied before the deadline.
Liquidated more than 180 days ago, with no protest
The entry is "finally liquidated". CBP's position is that it can refund these entries only on a court order. CAPE Phase 3 (from October 6, 2026) is open only to importers that have their own case at the Court of International Trade.
How the referral works
- Allied can refer you to an experienced trade attorney who files at the Court of International Trade.
- Allied prepares the entry list for the attorney at no charge: entry numbers, liquidation dates and IEEPA duty paid.
- The attorney sets their own fee. You sign with the attorney directly.
- Allied is a customs broker, not a law firm. Allied does not give legal advice.
Is there a time limit?
Yes. The time limit to sue is generally two years (28 U.S.C. 2636(i)). The attorney confirms the date for each entry.
Ask for a referral
Email refunds@alliedchb.com with the subject "CIT referral". Give the importer name and the IOR number.
Email refunds@alliedchb.com