Today, October 8, 2026, the U.S. Court of International Trade (CIT) issued an opinion in Freestyle World, Inc. v. United States, Court No. 26-01088, granting class certification in a lawsuit seeking refunds of duties imposed under the International Emergency Economic Powers Act (IEEPA). The government opposed the motion for class certification, arguing that the requirements for class certification had not been met. Nevertheless, the CIT certified a class consisting of all importers of record who paid duties under the challenged IEEPA tariff orders between February 1, 2025, and February 19, 2026, excluding importers that have separately filed lawsuits seeking recovery of IEEPA duties.

The class action seeks an injunction requiring U.S. Customs and Border Protection (CBP) to liquidate or reliquidate entries without the unlawful IEEPA duties, resulting in refunds to affected importers. The CIT recognized that although CBP has already refunded approximately $126 billion in duties and interest through its Consolidated Administration and Processing of Entries (CAPE) system, many importers have not yet received refunds. In particular, CAPE currently does not accept certain finally liquidated entries from importers that have not filed individual lawsuits. The CIT concluded that a single injunction could provide relief to the entire class, including importers with finally liquidated entries.

For importers seeking IEEPA refunds, this decision is significant because it establishes a potential avenue for obtaining refunds without filing an individual lawsuit. Importers who fall within the certified class are automatically included and cannot opt out. However, today's decision only grants class certification; it does not yet order CBP to issue refunds to class members. Further proceedings will determine the relief available and how it will be implemented.

Importantly, it remains uncertain whether the government will appeal the class certification decision. Accordingly, it is unclear whether this ruling will ultimately result in refunds for class members or eliminate the need for importers to take additional steps to protect their refund rights.

For further information about this and other Customs matters, contact George Tuttle III at geo@tuttlelaw.com or 415-986-8780.

The information in this article is general in nature and is not intended to constitute legal advice or to create an attorney-client relationship with respect to any event or occurrence and may not be considered as such.

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