On June 2, 2026, in V.O.S. Selection, Inc v. United States, the Government lodged a partial appeal of the Court of International Trade’s (“CIT”) order directing refunds imposed under the International Emergency Economic Powers Act (“IEEPA”). The Government’s position has been that, with respect to IEEPA refunds on finally liquidated entries, a court order directing reliquidation must be present to provide the Government with the authority to reliquidate the finally liquidated entries and thus afford complete relief.
On Friday, July 17, 2026, in the case of Princess Awesome, LLC v. U.S., Judge Eaton issued an order granting the Government that legal authority. The order does not explicitly hold that importers must file a lawsuit to collect refunds on the finally liquidated entries, but it does provide that, for any party that has filed a lawsuit, the order granting relief is in place.
We recommend that all importers review their liquidated entries to determine the value of IEEPA duties paid to determine if filing suit is in the company’s best interest. We note that there is a two-year statute of limitations window from the date of action being challenged. The two-year mark to file such a suit would be around February 2027.
