CBP Refund Delays, the Lord Declaration

The trade community is currently facing administrative challenges following Learning Resources, Inc. v. Trump. The U.S. Court of International Trade (CIT) issued a sweeping order on March 4, followed by updates on March 6th (Atmus Filtration, Inc. v. United States).

CBP must refund IEEPA duties to all, not just those who sued. Getting this money back is proving to be a massive undertaking.

The Scale of the Challenge

The Declaration of Brandon Lord (CBP Executive Director of Trade Programs), was filed today on March 6th acting as the "brakes" on the original March 4th order.

CBP has explained that its current "Automated Commercial Environment" (ACE) systems simply aren't built for a reversal of this magnitude given that:

• 53 Million Entries: The number of affected filings.

• $166 Billion: The total estimated refund amount.

• 4.4 Million Man-Hours: What CBP claims it would take to process these manually.

  
  

Technical Hurdles for Brokers

For your operations, there are three critical technical roadblocks described by CBP:

1. Combine Duties: IEEPA duties were often bundled with other assessments (like Section 301) on a single line item. These must now be manually "unbundled" to calculate accurate refunds.

2. Systemic Delays: CBP is requesting a 45-day window just to build the necessary code within ACE to automate these mass reliquidations.

3. The ACH Mandate: As of February 2026, all refunds must be electronic. Thousands of importers are not set up for ACH refunds in the ACE portal.

What the Atmus Filtration Order Means for Clients

While the order is "self-executing" (meaning refunds should happen without new lawsuits), there are major some caveats:

• Still no timeline or refund method: The CIT didn’t provide a timeline to CBP to issue refunds 

• The 180-Day Cliff: Entries already "final" (past the 180-day protest window) are not currently covered. Brokers should identify these and file protests where the window remains open.

• Potential Appeals: The government has 60 days to appeal, which could pause the entire process.

• Selective Relief: This only applies to IEEPA duties. Section 232, 301, and 122 tariffs remain in full effect.

How AI is Bridging the Gap

While the government grapples with older infrastructure, forward-thinking brokers are using AI to manage the workload. AI tools can now audit years of Entry Summaries (CBP Form 7501) in seconds to identify commingled duties, flagging protest deadlines, and verifying ACH readiness. 

We are working to help brokers streamline the process with AI tools which allow you to identify refund opportunities and verify ACE portal readiness in minutes. 

Want to see how we can automate your IEEPA audit? Chat with us to see how we can help.