Small importers can still pursue IEEPA tariff refunds even if they never sued, and a pending class order may widen who gets paid. This guide covers CAPE eligibility, the records to gather, and what to file before liquidation windows move. CAPE is paying qualifying claims now; class relief is not.
Updated November 13, 2026
Key Takeaways
- Class counsel seek refunds for more than 330,000 importers, including firms that never sued.
- CAPE Phase 1 covers unliquidated entries and entries liquidated within the last 80 days.
- Set up ACH refund banking; a duty-payment ACH account does not qualify.
- Class certification pays nobody yet and is not a reason to delay CAPE.
What does the pending order change if you never sued?
Class counsel in Freestyle World, Inc. v. United States filed a motion on Tuesday for a relief order covering more than 330,000 importers of record, whether or not they sued, Yahoo Finance reported. Judge Richard Eaton certified the class on October 8, according to Cubic, for importers who paid IEEPA duties but had not filed their own refund lawsuits.
The Justice Department has until November 13 to answer the complaint and until December 9 to respond to the motion. Counsel told Fortune, “The proposed order would give the agency the authority it says it needs to provide full refunds with interest to all class members, including the tens of thousands of small businesses who lack the resources to bring their own cases.” The Justice Department said in a filing, “CBP has no authority to reliquidate or refund money without a court order,” and the administration already appealed an earlier universal refund order in June.
Certification pays nobody yet, and Cubic expects an appeal. For most small and mid-sized importers, that firm says staying in the class is the sensible, low-cost default. If a large amount is stuck on finally liquidated entries, Cubic says to ask trade counsel whether a separate suit gets you paid faster.
Which claims can you file before the window moves?
CAPE is paying claims now. Compare these lanes before you wait on the court.
| Refund path | Who it covers | Where it stands |
|---|---|---|
| CAPE Phase 1 | Unliquidated entries and entries liquidated within the last 80 days | Launched April 20, 2026; claims are being paid |
| CAPE Phase 3 | Finally liquidated entries for plaintiffs in pending cases with a reliquidation order | Scheduled to open October 6, 2026 |
| Pending class order | Importers who paid IEEPA duties and did not file their own lawsuit | Certified October 8; relief motion not yet decided |
The 80-day window keeps moving. Liquidation usually happens about 314 days after arrival. As of October 2, CBP had accepted about $136.6 billion in potential and certified CAPE refunds. Yahoo Finance puts the refund pool at $166 billion.
How do you file IEEPA tariff refunds now?
Follow the U.S. Chamber of Commerce setup steps, then file anything CAPE can pay today.
- Update Form 5106 with a company email that is not your broker’s. A licensed broker can update the form in the ACE Secure Data Portal.
- Create an ACE Portal account. Some importers have reported setup takes three to four weeks. Pull every entry since February 2025 with IEEPA duties, the amount paid, and the liquidation status and date.
- Enroll in ACH Refund under the ACH Refund Authorization tab. Since February 6, 2026, CBP pays refunds only electronically and holds them until valid ACH refund details are on file. Duty-payment ACH does not count.
- File CAPE claims for unliquidated entries and entries liquidated in the last 80 days. Ask your broker whether any entries fall into the two exceptions the Chamber says the initial system will not cover immediately.
- File a protest within 180 days of liquidation so the claim does not depend on the class. Recheck entries that arrived in mid to late 2025, which are liquidating now.
- If a large amount is stuck on finally liquidated entries, ask trade counsel whether a separate suit is faster. That question does not replace the default of staying in the class.
What mistakes keep a refund from landing?
Yahoo Finance reported that businesses still waiting have hit technical errors in CAPE submissions, missing paperwork, or a larger third-party importer of record. A third-party importer of record is one reason money has not reached some businesses.
The Chamber says there will likely be scammers who try to take advantage of the confusion. Use only established, legitimate customs brokers.
Book what CAPE has accepted, and treat class relief as upside, not as cash for 2027 pricing. For related margin pressure, see how the October inflation squeeze tested small-business margins.
Frequently asked questions
Do small importers need their own lawsuit for an IEEPA refund?
No. Judge Eaton certified a class of importers who paid IEEPA duties and had not filed their own refund lawsuits. Counsel have asked for an order covering more than 330,000 importers of record, and that order is not entered.
Which entries can CAPE pay right now?
Phase 1 covers entries that are still unliquidated or were liquidated within the last 80 days. That window moves, so confirm the liquidation date before you file.
What if my company was not the importer of record?
Yahoo Finance reported that some businesses have not been paid because they went through a larger third-party importer of record. The class motion is aimed at importers of record.
Should we delay filing until the court rules?
No. CAPE claims are being paid now, and certifying the class does not send refunds. The Justice Department has until December 9 to respond to the relief motion.
