USCIT Denies Preliminary Injunction on IEEPA Tariffs – Why Filing Still Matters

The U.S. Court of International Trade (USCIT) has denied a motion for a preliminary injunction seeking to suspend liquidation of entries subject to tariffs imposed under the International Emergency Economic Powers Act (IEEPA). While the court emphasized that it has authority to order reliquidation if tariffs are found unlawful, businesses should understand the limitations of the government’s assurances and why filing a lawsuit remains important if you want to preserve your ability to get a tariff refund.

Key Points from the Decision

• The court denied the injunction because plaintiffs could not show irreparable harm.
• The Department of Justice (DOJ) stated it will not contest the court’s authority to order reliquidation, but this is not a guarantee of DOJ support of issuance of refunds.
• Judicial estoppel may prevent the government from reversing its position later, but this does not create an automatic refund process.

What the Government Actually Promised

The government’s concessions in the court’s recent decision may sound reassuring, but they are limited in scope. DOJ only promised not to contest the court’s power to order reliquidation of tariff entries—not that it will agree to refunds without litigation. There is no commitment that the United States will not challenge the right to reliquidation or refund, for example. Unless the Supreme Court addresses this issue directly or a new procedure is established, filing a lawsuit remains the best way to preserve a claim for tariff relief.

Why Filing Still Matters

Without a lawsuit, there is currently no mechanism for a court order requiring Customs and Border Protection (CBP) to reliquidate entries or issue refunds. While the government could create a new process, it does not exist now. Companies should act promptly—waiting until entries are liquidated or finalized may make the path forward more complex.

Questions?

Brownstein is ready to assist with filing lawsuits, compliance strategies and refund preparation. Contact us today to protect your rights and secure potential tariff relief.

THIS DOCUMENT IS INTENDED TO PROVIDE YOU WITH GENERAL INFORMATION REGARDING A RULING ON IEEPA TARIFFS BY USCIT THE CONTENTS OF THIS DOCUMENT ARE NOT INTENDED TO PROVIDE SPECIFIC LEGAL ADVICE. IF YOU HAVE ANY QUESTIONS ABOUT THE CONTENTS OF THIS DOCUMENT OR IF YOU NEED LEGAL ADVICE AS TO AN ISSUE, PLEASE CONTACT THE ATTORNEYS LISTED OR YOUR REGULAR BROWNSTEIN HYATT FARBER SCHRECK, LLP ATTORNEY. THIS COMMUNICATION MAY BE CONSIDERED ADVERTISING IN SOME JURISDICTIONS.