- The U.S. Court of International Trade certified a mandatory class of importers that paid IEEPA tariffs between February 1, 2025 and February 19, 2026, excluding importers that already filed individual refund actions.
- The order addresses class certification — not the merits or requested relief — but could create a path to refunds, including for “finally liquidated” entries, if the class succeeds.
- Potential class members should assess eligibility and prepare now by confirming ACE and ACH capabilities, reviewing entry-level tariff and liquidation data, coordinating with advisors, and monitoring litigation and CBP guidance.
These Key Takeaways were generated by AI and reviewed by a BDO professional.
On October 8, 2026, the U.S. Court of International Trade (CIT) granted class certification in Freestyle World, Inc. v. United States, Slip Op. 26-123 (Ct. Int’l Trade Oct. 8, 2026) that will allow importers to pursue a class-action lawsuit against the IEEPA (International Emergency Economic Powers Act) tariffs that the U.S. Supreme Court declared illegal in February 2026 (for prior coverage, see the trade alert dated February 23, 2026). The certified class includes importers that paid IEEPA tariffs between February 1, 2025, and February 19, 2026, other than importers already litigating individual refund actions at the CIT (for prior coverage of IEEPA tariff proceedings and refund developments, see our tariff refund FAQs, dated August 11, 2026 and the trade alert dated April 20, 2026).
The CIT order addresses only class certification; it does not resolve the merits of the case or grant the requested relief. The class seeks an injunction directing the liquidation or reliquidation of covered entries without regard to the liquidation status of the entries on which the illegal IEEPA tariffs were paid. (Liquidation is the term referring to U.S. Customs and Border Protection’s (CBP’s) final determination of the duties owed on an entry, while reliquidation is CBP’s subsequent revision of that determination.)
Because the court certified the class under CIT Rule 23(b)(2), membership is “mandatory and fixed.” Covered importers do not need to opt in to benefit from any relief ultimately awarded, and they may not opt out to pursue new individual actions.
Although the government is expected to appeal, the certification could create a path for class members to seek refunds on entries that are not currently eligible for refund requests through the Consolidated Administration and Processing of Entries (CAPE) system, including “finally liquidated” entries (i.e., those past 180 days of the liquidation or reliquidation date). The order indicates that, if the class succeeds, class members will need to submit CAPE filings. Importers should therefore begin preparing the data, documentation, and system access needed to act promptly.
BDO Perspective
Class certification is a significant procedural development for covered importers, but it does not mean that every outstanding entry is now eligible for CAPE processing or that refunds are imminent. The outcome remains subject to further proceedings and a likely appeal to the U.S. Court of Appeals for the Federal Circuit. Thus, ultimate resolution of this class certification will likely extend into early 2027 and later if the case ultimately reaches the U.S. Supreme Court.
Importers should assess whether they fall within the certified class and consider the following steps:
- Confirm access to the Automated Commercial Environment (ACE) and establish Automated Clearing House (ACH) refund capabilities with CBP;
- Review entry-level data to quantify IEEPA tariffs paid or previously refunded through CAPE and confirm the liquidation status of each entry;
- Coordinate with customs and legal advisors regarding pending claims, preservation of rights, and outstanding IEEPA tariff amounts; and
- Monitor the litigation, any appeal, and related CBP guidance for changes to filing procedures or timing.
How BDO Can Help
BDO’s Customs & International Trade Services professionals are monitoring the IEEPA refund litigation and related CBP guidance. We can help importers evaluate potential class membership, prepare for possible CAPE filings, and manage the data and operational requirements associated with refund claims.
- Entry Analysis and Filing Support: BDO can identify potentially covered entries, quantify IEEPA duties paid and amounts previously refunded, confirm liquidation status, and prioritize next steps. We can also prepare CAPE-ready data, support claim submissions, coordinate with customs brokers and internal stakeholders, and assist with protests or other actions to preserve rights, where appropriate.
- Risk-Based Review and Sampling: Using a risk-based approach, BDO can focus review procedures on higher-value or higher-risk entry populations. When appropriate, statistically valid sampling can help identify data or compliance issues that could affect refund eligibility, delay processing, or increase duty exposure.
- Submission Management and Refund Tracking: BDO can provide end-to-end support for filing administration, submission status, CBP correspondence, and refund reconciliation. This centralized process gives importers visibility into pending actions, amounts claimed, refunds received, and issues requiring follow-up.