The CIT Litigation Roadmap
The U.S. Court of International Trade is the exclusive federal court for challenging CBP duty determinations. If CBP denies your protest — or if you need to pursue IEEPA refunds through direct litigation — the CIT is where your case will be heard. On March 4, 2026, Judge Eaton consolidated all IEEPA refund cases under his sole jurisdiction, ensuring uniform treatment.
- Exclusive jurisdiction over customs disputes — no other court hears these cases
- Timeline: 12–18 months from filing to judgment (typical)
- Cost: Contingency fee (20%) — no fee unless recovery is successful
- Filing deadline: 180 days from CBP protest denial
- Judge Eaton is the sole judge for all IEEPA refund cases
Judge Eaton’s Consolidation Order — March 4, 2026
In Atmus Filtration, Inc. v. United States (Court No. 26-01259), Judge Richard K. Eaton established that he will be the sole judge hearing all IEEPA refund cases at the CIT. This is significant for three reasons:
- Uniformity: All importers get consistent treatment — no risk of conflicting rulings from different judges
- Efficiency: One judge familiar with all IEEPA issues can process cases faster
- Precedent: Favorable rulings apply across all pending and future IEEPA cases
The Court also confirmed that importers who did not file lawsuits are still entitled to the benefit of the Learning Resources decision — but importers with liquidated entries still need to take affirmative procedural steps (protests or litigation) to actually receive their refunds.
What Is the U.S. Court of International Trade?
The CIT is a specialized federal court established by the Customs Courts Act of 1980. It has exclusive subject matter jurisdiction over civil actions arising from customs disputes, including challenges to CBP duty determinations, protest denials, and tariff classification decisions.
Key characteristics of the CIT:
- National geographic jurisdiction (28 U.S.C. § 1581) — covers all U.S. ports of entry
- Located in New York City but sits in other locations as needed
- Judges are Article III — appointed by the President and confirmed by the Senate
- Appeals go to the Federal Circuit — the same court that affirmed the IEEPA ruling before it reached the Supreme Court
The Supreme Court recently confirmed the CIT’s exclusive jurisdiction over IEEPA tariff disputes. In Learning Resources, the Court agreed that these claims fall within the CIT’s exclusive domain.
Legal authority: 28 U.S.C. § 1581(a) (jurisdiction over protest denials). Full text at govregs.com.
When CIT Review Is Available
After CBP Denies Your Protest
The most common path to the CIT is through a denied CBP protest. Under 28 U.S.C. § 1581(a), the CIT has exclusive jurisdiction over civil actions contesting the denial of a protest filed under 19 U.S.C. § 1515. You have 180 days from the date of the denial to file suit.
Direct Litigation (Without Waiting for Protest Denial)
For importers with substantial exposure, it may be strategically advantageous to file a CIT action in parallel with the CBP protest — particularly given CBP’s administrative capacity constraints in processing the volume of IEEPA claims. The CIT has indicated willingness to hear refund requests within its jurisdiction.
After the Eaton Order
Following the March 4, 2026 order, the CIT’s role is central. Judge Eaton directed CBP to liquidate and reliquidate without IEEPA duties. Importers whose entries are not properly processed under this order may need CIT intervention to enforce compliance.
CIT vs. CBP Protest: Key Differences
| Factor | CBP Protest (Form 19) | CIT Litigation |
|---|---|---|
| Forum | Administrative (CBP) | Federal court (Article III judges) |
| Timeline | 3–6 months | 12–18 months |
| Cost | Flat fee based on volume | Contingency (20%). Court fees ~$375. |
| Standard of review | CBP internal review | De novo review or deferential (varies by claim) |
| Burden of proof | On protestant (importer) | On party challenging CBP determination |
| Discovery | Limited (CBP info requests) | Full federal court discovery |
| Appeal | No administrative appeal — must go to CIT | Appeal to Federal Circuit |
| Binding effect | Entry-specific | Potentially precedent-setting (Eaton consolidation) |
The CIT Process Step by Step
Filing the Summons
CIT actions under § 1581(a) are commenced by filing a summons (USCIT Form 1), not a complaint. The summons filing fee is $175. You must also file an Information Statement (Form 5) and Corporate Disclosure (Form 13). The clerk serves the summons on the government.
Filing the Complaint
After the summons, the complaint is filed (additional $200 fee). The complaint sets forth the factual basis, the entries at issue, the legal arguments, and the relief sought — reliquidation without IEEPA duties, refund of excess deposits, and interest.
Defendant’s Answer and Motion Practice
The government (through DOJ) files an answer and may raise defenses or file motions. In IEEPA cases, given the clear Supreme Court ruling, the government’s defenses are limited — but procedural and jurisdictional arguments are still possible.
Discovery
Exchange of documents and data between the parties. In tariff refund cases, discovery typically focuses on entry records, liquidation data, payment proof, and CBP administrative records.
Briefing Schedule
Both parties submit legal briefs. In IEEPA cases, the core legal argument — that IEEPA does not authorize tariffs — has already been decided by the Supreme Court. Briefing focuses on application to specific entries, calculation of damages, and any procedural defenses.
Oral Arguments (if scheduled)
The judge may schedule oral arguments, particularly on contested motions or novel procedural questions. With Judge Eaton handling all IEEPA cases, oral argument schedules may be consolidated for efficiency.
Court Decision
The judge issues an order and opinion. For IEEPA refund cases, the typical remedy is an order directing CBP to reliquidate entries without IEEPA duties and refund excess deposits plus interest.
Implementation (Reliquidation and Refund)
CBP implements the court’s order through reliquidation. Refunds are processed and issued. Interest accrues under 19 U.S.C. § 1505(c) from the date of deposit to reliquidation.
Timeline: Filing to Judgment
Cost and Timeline Expectations
| Cost Element | Amount | Notes |
|---|---|---|
| Attorney fees | Contingency (20%) | No fee unless recovery succeeds. Aligns interests. |
| Summons filing fee | $175 | Paid at commencement. USCIT Form 1. |
| Complaint filing fee | $200 | Paid when complaint is filed after summons. |
| Timeline (typical) | 12–18 months | IEEPA cases may be faster due to clear legal precedent. |
| Recoverable | Principal + interest | Interest from date of deposit to reliquidation at Treasury rate. |
Should You Use CIT? Decision Guide
| Scenario | Recommendation | Why |
|---|---|---|
| CBP denied your protest | File CIT action | This is the standard next step. 180 days from denial to file. |
| CBP is slow to process your protest | File CIT in parallel | Preserves rights. Accelerates resolution. CBP may resolve faster with litigation pending. |
| Exposure exceeds $500K | File CIT directly | Federal court is more reliable for large recoveries. Contingency fee alignment works in your favor. |
| Strong legal argument, clear entries | CIT makes sense | The IEEPA legal issue is decided. Entry-specific application is straightforward. |
| Small recovery, simple entries | CBP protest first | Administrative path is faster and cheaper. Use CIT only if CBP denies. |
| CBP protest window closed | Tucker Act instead | CIT requires a timely protest. If the window passed, the Tucker Act (6-year SOL) may apply. |
Federal Circuit Appeals
If either party is unsatisfied with the CIT’s decision, the case can be appealed to the U.S. Court of Appeals for the Federal Circuit — the same court that affirmed the IEEPA ruling before it reached the Supreme Court.
For IEEPA refund cases, Federal Circuit appeals are less likely because the core legal question (IEEPA does not authorize tariffs) is settled by the Supreme Court. Appeals would likely focus on procedural issues, interest calculations, or novel entry-specific questions.
The Federal Circuit typically takes 12–18 months after briefing to issue a decision. Further appeal to the Supreme Court requires a petition for certiorari, which is granted rarely.
Frequently Asked Questions
What is the burden of proof in CIT?
The party challenging CBP’s determination generally bears the burden of proof. For IEEPA cases, this burden is relatively easy to meet because the Supreme Court has already ruled that IEEPA does not authorize tariffs. The importer must show that the specific duties at issue were assessed under IEEPA authority and that they are entitled to a refund.
Can the CIT overturn CBP on tariff classification?
Yes. The CIT has authority to review all aspects of CBP’s duty determinations, including tariff classification, valuation, and rate assessment. For IEEPA cases, the classification issue is straightforward: IEEPA-based tariff lines are unlawful and must be removed.
How long does CIT litigation really take?
Typical CIT cases take 12–18 months from filing to judgment. IEEPA cases may move faster because the core legal question is already decided by the Supreme Court. Judge Eaton’s consolidation of all IEEPA cases should further streamline processing.
What if I lose in CIT? Can I appeal?
Yes. CIT decisions are appealable to the U.S. Court of Appeals for the Federal Circuit. The Federal Circuit typically takes 12–18 months to decide. For IEEPA cases, the risk of losing on the merits is very low given the Supreme Court’s clear holding.
Do I need to exhaust CBP remedies first?
For actions under 28 U.S.C. § 1581(a), you generally need a denied protest to establish jurisdiction. However, there are circumstances where direct CIT action may be available, particularly for importers with substantial exposure or where CBP’s administrative process is inadequate. Consult counsel on your specific situation.
What forms do I need to file?
USCIT Form 1 (Summons for § 1581(a) actions), Form 5 (Information Statement), and Form 13 (Corporate Disclosure Statement). The summons filing fee is $175, and the complaint filing fee is $200. All forms are available from the CIT clerk’s office.
Downloadable Resources
Key Legal Authorities
Full text available at govregs.com.
- 28 U.S.C. § 1581(a) — CIT exclusive jurisdiction over protest denials
- 28 U.S.C. § 1581 — Full scope of CIT jurisdiction
- 19 U.S.C. § 1515 — Review and disposition of protests (administrative prerequisite)
- USCIT Rules 3 and 4 — Commencement and service of process
- USCIT Form 1 — Summons in § 1581(a) actions
- USCIT Forms 5 and 13 — Information Statement and Corporate Disclosure
Discuss CIT Strategy with Our Counsel
CIT litigation is the most powerful tool for IEEPA tariff recovery. If your protest has been denied, if CBP is slow to act, or if your exposure warrants direct federal court action, we can evaluate your case and represent you on contingency.