What Every Multinational Should Know About … The Opportunity to Shape the Next Phase of U.S.-China Tariffs

June 18, 2026

Tariff & International Trade Resource

What Every Multinational Should Know About … The Government’s IEEPA Federal Circuit Appeal

For months, the U.S. Government has signaled it would challenge the Court of International Trade’s (CIT) authority to require refunds of IEEPA tariff payments for “finally liquidated” entries (those more than 90 days after liquidation). That challenge has now arrived. In recent CIT filings and in its appeal to the U.S. Court of Appeals for the Federal Circuit (CAFC), the Government has argued that the CIT cannot order the return of finally liquidated IEEPA tariff payments, except for plaintiffs that have filed protective actions under 28 U.S.C. § 1581(i).