There is no claim-form deadline for the IEEPA tariff refund class action. Importers do not need to submit an application by a set date to remain class members. The case is Freestyle World v.
United States, a Court of International Trade case for importers of record that paid duties under the challenged IEEPA tariff orders. IEEPA means the International Emergency Economic Powers Act, the law the Supreme Court ruled did not authorize those tariffs. Separate protest and lawsuit deadlines can still decide whether an importer gets money back.
Official resources:
- Read the official notice from Thomsonreuters — Use this primary source to verify the official announcement.
- Apply through Gatewaylines’s official page — Use this page to review requirements and apply directly.
Table of Contents
- What does the class action cover?
- Is there a filing deadline for class members?
- Which deadlines can still take away a refund?
- What should importers do now?
What does the class action cover?
The certified class covers importers of record that paid duties under the challenged IEEPA orders from February 1, 2025 through February 19, 2026. It excludes importers that filed separate refund suits. Lieff Cabraser reports that it filed the case on February 19, 2026 and that the court certified the class on October 8, 2026 certification update.
The Supreme Court held on February 20, 2026 that IEEPA did not authorize the President to impose tariffs. That ruling made the legal basis for the IEEPA tariffs unlawful from the start. Certification did not itself order refunds.
Is there a filing deadline for class members?
No. There is no class claim form and no importer application deadline. Gateway Lines reports that the court's October 22, 2026 date required only the parties' proposed scheduling order, not filings by importers CAPE Phase 3 update.
Class members recover only if the court later orders class-wide relief and Customs liquidates or reliquidates their entries. An entry is Customs' final calculation of duties owed on a shipment. Reliquidation is Customs' recalculation after that decision.
Which deadlines can still take away a refund?
Importers with liquidated entries must still file a CBP Form 19 protest within 180 days of liquidation under 19 U.S.C. section 1514. If liquidation becomes final, the class process cannot reach that entry. BDO USA explains this protest rule in its IEEPA Tariff Refund FAQs.
A refund suit in the Court of International Trade under 28 U.S.C. section 1581(i) must be filed within two years under section 2636(i). The certification order does not decide whether membership in the class pauses that two-year period. Importers therefore face uncertainty if they wait for the class alone.
What should importers do now?
Track each entry separately by liquidation date, protest deadline, and suit deadline. Customs' CAPE refund system has opened in phases for finally liquidated court-covered plaintiff entries, not for all class members. Non-plaintiffs should preserve their own protest and suit deadlines rather than rely only on the class.
- Check whether each IEEPA entry is unliquidated, liquidated, or finally liquidated.
- Calendar 180 days from each liquidation date for a possible protest.
- Calendar two years from the relevant action for a possible court suit.
- Keep entry summaries, payment records, and protest receipts together.