CIT Orders CBP to Process IEEPA Tariff Refunds for Phase 3 “Finally Liquidated” Entries - thompsonhinesmartrade.com
The Court of International Trade (CIT) ordered CBP to process refunds for IEEPA tariffs on Phase 3 entries that have become 'finally liquidated.' This affects importers who paid Section 301 tariffs on certain Chinese goods and may be eligible for refunds.
Aforeworn detected this change in the Small Cross-Border Importers space on July 21, 2026 and published this briefing so affected operators are forewarned rather than caught off guard. It is rated High urgency. China-sourced sellers, apparel importers, electronics importers, dropship-to-DTC businesses that imported goods under Phase 3 of the Section 301 tariffs and whose entries have become finally liquidated. should confirm how it applies to their specific situation before acting. There is a time constraint attached: Refund claims must be filed within 180 days of liquidation or as specified by CBP guidance; act promptly as deadlines may be imminent.. Acting after that point can mean penalties, a lapsed licence, or lost eligibility — exactly the kind of surprise Aforeworn exists to prevent. Aforeworn monitors Small Cross-Border Importers continuously and turns every detected change into a plain-English briefing like this one, so you always know first. Forewarned is forearmed.
What changed
CIT ordered CBP to process refunds for IEEPA tariffs on Phase 3 finally liquidated entries, meaning importers can now claim refunds for tariffs paid on those entries.
Who it affects
China-sourced sellers, apparel importers, electronics importers, dropship-to-DTC businesses that imported goods under Phase 3 of the Section 301 tariffs and whose entries have become finally liquidated.
What you must do
Identify all Phase 3 entries that have become finally liquidated and file a refund claim with CBP using the appropriate process (likely a protest or prior disclosure).
Deadline
Refund claims must be filed within 180 days of liquidation or as specified by CBP guidance; act promptly as deadlines may be imminent.
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