A procedural impasse over refunds of tariffs from the now-defunct Trump administration is beginning to ease, following an order from the U.S. Court of International Trade.

Senior Judge Richard Eaton on Wednesday ordered U.S. Customs and Border Protection (CBP) to liquidate unliquidated entries of U.S. imports and reliquidate entries that have been processed but not yet finalized, "without consideration" of the tariffs imposed by President Donald Trump last year under the International Emergency Economic Powers Act (IEEPA). The Supreme Court ruled last monththat these tariffs were invalid。

Liquidation, the final determination of the total duties owed, typically occurs after a roughly 300-day window during which companies can submit corrections to information related to the entry of goods into the U.S.

According to James Kim, international trade partner at ArentFox Schiff, the court's order means that for imports where IEEPA tariffs were paid but not yet finalized through liquidation, CBP must issue refunds to shippers.

"This is the most significant development on IEEPA refunds since the Supreme Court's ruling," Kim said ina LinkedIn post. "This is the most significant development on IEEPA refunds since the Supreme Court's ruling," Kim said in a LinkedIn post.

Meanwhile, for goods where estimated duties were assessed at entry but not yet paid, CBP will simply remove the IEEPA charge at liquidation, according to Pete Mento, director of global trade advisory services at Baker Tilly.

However, despite this key step forward, significant uncertainty remains about what comes next.

"The real complexity—and where the real money is—lies in entries that have already been liquidated with IEEPA tariffs," Mento said ina LinkedIn post. "That's where protest claims, court orders, and any eventual refund mechanism will play a critical role."

Additionally, Kim noted that despite the court's ruling, the federal government could still appeal the decision, which would further delay any CBP action until the Federal Circuit rules.

Gregory Husisian, a partner at Foley & Lardner, believes the likelihood of an appeal is further increased because the authority to grant universal relief for entries subject to IEEPA tariffs is not clear. He added that the court may face legal obstacles, includinglast year's Supreme Court ruling, which held that federal courts lack the authority to issue nationwide injunctions.

"Therefore, we believe there is a 100% chance the order will be appealed," Husisian said in an email to Supply Chain Dive, a sister publication of CFO Dive.

As developments unfold, Kim advises shippers to monitor liquidation dates and deadlines for filing protests, and to register in CBP's Automated Commercial Environment (ACE) system to be eligible for electronic refunds.

"When refunds actually start being issued, importers who have set up Automated Clearing House (ACH) will receive funds faster and more smoothly," Kim said.

However, a smoother process does not mean it will be without obstacles. Mento noted inanother LinkedIn postthat CBP has indicated it plans to review entries before issuing any refunds.

"In other words, refunds may come, but they won't be automatic or immediate," Mento said.