On March 4, 2026, the U.S. Court of International Trade issued an order in Atmus Filtration, Inc. v. United States that, on its face, looks like the breakthrough importers have been waiting for. The court directed Customs and Border Protection to process all IEEPA entries (unliquidated and liquidated-not-final) "without regard to" IEEPA duties.
That sounds like a refund order. And in many ways, it is. But there are real gaps in the order that the government is almost certain to exploit, and importers who assume the Atmus order alone will deliver their money back may end up at the back of a very long line, or out of line entirely.
This article breaks down what the order actually says, what it doesn't say, and why filing your own case at the CIT is still the strongest move you can make.
What the Atmus Order Actually Does
The Atmus order tells CBP to do two things:
For entries that haven't been liquidated yet (meaning the government hasn't made its final duty calculation): liquidate them without applying IEEPA duties.
For entries that were already liquidated but aren't final (meaning fewer than 180 days have passed since liquidation): reliquidate them without IEEPA duties.
In plain English, "liquidation" is the point at which the government makes its final call on what you owe. Before that, your payment is just an estimate, a deposit. If the final number comes in lower than what you deposited, the government owes you the difference. The Atmus order is telling CBP to run those calculations as if IEEPA tariffs never existed.
This is a meaningful ruling. It validates what the Supreme Court decided on February 20, 2026, that IEEPA tariffs were unconstitutional, and tells CBP to act on it across the board, for all importers, not just the parties in the case.
What the Atmus Order Doesn't Do
Here's where importers need to pay close attention. The order has three significant gaps.
It Doesn't Explicitly Order Refunds
The order says to liquidate and reliquidate "without regard to" IEEPA duties. That strongly implies refunds, if your entries are recalculated without the illegal tariffs, the overpayment should come back to you. But the order doesn't use the word "refund." It doesn't tell CBP to cut checks. It doesn't establish a refund process or timeline.
That distinction matters because CBP could argue it complied with the order simply by adjusting its records, without actually returning money. If that happens, the Atmus plaintiff would need to go back to court to get a more specific order compelling payment. And importers who relied on the Atmus order without filing their own cases wouldn't have standing to enforce anything.
It Doesn't Cover Finally Liquidated Entries
If your entry was liquidated more than 180 days ago and you didn't file a protest, it's considered "finally liquidated" under customs law. The Atmus order doesn't touch these entries. Once an entry reaches final liquidation, the administrative window is closed.
The only remaining path for these entries may be an individual lawsuit at the CIT under 28 U.S.C. § 1581(i), the statute that gives the trade court broad jurisdiction over tariff disputes that don't fit neatly into the normal protest process. If you haven't filed, that door could close.
The Government Doesn't Accept That It Applies to Everyone
The Atmus order was written to apply universally, to all importers, not just Atmus Filtration. But the government has consistently argued that the CIT cannot issue relief to parties who aren't before the court. And they have a precedent to point to: the Federal Circuit previously vacated the CIT's earlier broad order in the original V.O.S. Selections case on exactly these grounds.
In other words, the government's position is: if you want a refund, you need to file your own case. And there is a real chance the appellate court agrees with them, again.
Why the Government Is Almost Certainly Going to Appeal
The government has made its playbook clear. During oral argument in the Atmus case, DOJ attorneys argued that every importer should be required to file an individual CIT action to get refunds on liquidated entries. Treasury Secretary Bessent has publicly said the refund process could take years and that he has "a feeling the American people won't see it." USTR Jamieson Greer said the administration needs the court to tell them what to do.
This isn't subtle. The administration is fighting to delay, limit, or avoid refunds wherever it can. An appeal of the Atmus order to the Federal Circuit is widely expected, and it could target the universal scope of the order, the refund implications, or both.
If the Federal Circuit narrows or vacates the Atmus order, importers without their own CIT cases could find themselves with no enforceable right to a refund.
What About CBP's 45-Day Automated Refund System?
On March 6, CBP filed a declaration saying it's building a new automated process in its ACE system that could begin processing refunds in approximately 45 days. The system would require importers to file declarations identifying their IEEPA entries, and CBP would verify and calculate refund amounts.
This is a positive signal, it suggests CBP is taking the Atmus order seriously and investing in infrastructure to comply. But "could begin processing" is not the same as "will issue refunds." The filing doesn't commit to a timeline for actual payments, and it doesn't resolve the legal questions about who's covered.
Until the appeals play out, an automated system is only as useful as the legal framework behind it. If the Federal Circuit scales back the Atmus order, the automated system may only process refunds for importers who filed their own cases.
What Importers Should Do Right Now
The legal landscape is shifting quickly, but the core advice hasn't changed since the Supreme Court ruling.
Audit your entries. Identify every customs entry subject to IEEPA duties. Know which are unliquidated, which are liquidated-not-final, and which have reached final liquidation. Your customs broker or trade counsel can pull this from the ACE system.
Watch your deadlines. CBP protests must be filed within 180 days of liquidation. If you have entries approaching that window, a protest preserves your administrative options. But given CBP's track record of rejecting IEEPA-related protests and post-summary corrections, a protest alone may not be enough.
Get on ACE and enroll in electronic refunds. CBP is processing all refunds electronically through its ACH program. If you're not enrolled, you can't receive payments, even if they're issued. Directions are available through CBP's CSMS bulletin.
Consider filing an individual CIT action. A § 1581(i) action at the Court of International Trade is the most direct path to a court order specifically directing CBP to refund your duties. It insulates you from any adverse ruling on the Atmus appeal. It covers finally liquidated entries that the Atmus order doesn't reach. And it puts you in the strongest possible position if the government continues to fight.
The Bottom Line
The Atmus order moved the ball forward. But it's not the finish line. The government has shown, through its public statements, its litigation strategy, and its history of rejecting administrative refund attempts, that it will use every available mechanism to delay or limit refunds.
Importers who are counting on someone else's lawsuit to deliver their refund are taking a risk that the legal system may not reward. The safest path is the one where your name is on the case.