Should I Sue or Wait for the IEEPA Refund Class?

TL;DR – Waiting is cheaper and you file nothing, but no court has decided whether the class protects your deadline to sue. If your IEEPA entries liquidated more than 80 days ago and you have not sued, you are likely in the Freestyle World v. CBP class, certified October 8, 2026. It has no refund order yet. When the two-year limit starts is not settled, so plan around the earliest possible date, about February 4, 2027. On a small refund, legal fees can be larger than the refund. If the class is narrowed or does not cover you and that deadline passes, you may lose the right to sue. Talk to a customs attorney about your situation.

---

My Entries Are Finally Liquidated. Is This Page for Me?

Yes, if you paid IEEPA duties, some entries liquidated more than 80 days ago, and you have not sued. That includes entries that are now finally liquidated. CAPE Phases 1 and 2 will not take them.

If some of your entries liquidated 80 days ago or less, file those in CAPE now. The cutoff is counted back from the day you file your Declaration (CSMS #68340863). See All IEEPA Refund Deadlines.

For the older entries there are two paths: wait as a member of the class, or file your own suit. This page helps you prepare the questions for that choice. It is not legal advice.

---

Am I in the Freestyle World Class Action?

Probably, if you were the importer of record and did not file your own action. On October 8, 2026 the Court of International Trade certified a class in Freestyle World, Inc. v. CBP (Slip Op. 26-123). The class is every importer of record who paid IEEPA duties from February 1, 2025 to February 19, 2026, except any company that "has separately filed an action seeking to recover IEEPA duties payments" (Slip Op. 26-123).

Likely not in the class:

• Importers who filed their own suit. They follow their own case and CAPE Phase 3. See CAPE Phase 3: Who Can File and How.
• Brazil and India duties. Davis Wright Tremaine reports that the class does not cover the orders that put IEEPA tariffs on Brazilian and Indian goods, and that importers with those claims would need to file their own case. The opinion does not name Brazil or India (DWT, Oct 14, 2026).
• Payments outside February 1, 2025 to February 19, 2026. DWT reports that duties were collected through February 23, 2026, so payments from February 20 to 23 fall outside the class period (DWT, Oct 14, 2026).
• Buyers who were not the importer of record. The class is made of importers of record. If a carrier or a supplier was the IOR (for example under DDP), that party is the member, not you. See Am I the Importer of Record?

---

I'm in the Class. What Do I Do Now?

File nothing, keep your records, and watch the deadline.

Nothing to file. The class has no opt-out (Slip Op. 26-123). Troutman writes that importers within the definition "are class members without filing anything" (Troutman, Oct 12, 2026).

No refund order yet. Certification is not a refund. DWT expects no class-wide relief order before the government answers the complaint, and calls the government "all but sure to appeal" the certification (DWT, Oct 14, 2026). How the class will be paid has not been decided.

What you still must watch: the deadline. A refund suit must be filed within two years (28 U.S.C. § 2636(i)) from when the claim "first accrues", and when that is has not been settled. DWT gives only the earliest possible date: around February 4, 2027 (DWT, Oct 14, 2026). Until a customs attorney tells you otherwise, treat that date as the deadline for all your IEEPA entries.

Do not rely on the class to protect that date. The certification order does not say whether the class pauses the two-year clock. A 2000 appeals court case, Stone Container Corp. v. United States, 229 F.3d 1345 (Fed. Cir. 2000), held that a class action can pause this clock, but the pause ends when the trial court denies class certification (Stone Container). No court has decided it for IEEPA. If the class is narrowed or undone later, a member could be left with little or no time. Lieberman PLLC writes that importers "should not assume tolling will protect a claim if the class is later narrowed or decertified" (Lieberman PLLC, Oct 20, 2026).

Keep your records. Lieberman PLLC lists the entry summaries (CBP Form 7501) and your ACE reports (Lieberman PLLC, Oct 20, 2026). Save your ES-003 export too. See How to Pull the ES-003 Report.

---

What Happens If I File a Lawsuit at the CIT?

Three steps: a suit, a reliquidation order, then CAPE Phase 3.

1. A suit at the Court of International Trade. An IEEPA refund case is filed under 28 U.S.C. § 1581(i). A Form 19 protest is not the way: in AGS v. CBP the court held that collecting IEEPA duties was not a protestable decision (AGS v. CBP). See Form 19 Protest and IEEPA Refunds.

2. A reliquidation order. Plaintiffs get an order telling CBP to reliquidate their entries liquidated more than 80 days ago without the IEEPA duties, including finally liquidated entries. The base order was issued on July 17, 2026 in In re Tariffs Collected in Reliance on IEEPA, No. 26-00219 (Snell & Wilmer, Jul 27, 2026). DWT reports that, in its experience, the judge has issued an individual refund order "within four business days of filing a case", and CBP has given CAPE access within one business day after that (DWT, Oct 14, 2026). That is one firm's experience, not a rule.

3. CAPE Phase 3. Plaintiffs file those entries in CAPE Phase 3, open since October 6, 2026, with instructions that come through their attorney. See CAPE Phase 3: Who Can File and How.

Suing likely takes you out of the class. The class excludes companies that filed their own action. Firms say filing now takes you out (Lieberman PLLC, Oct 20, 2026); DWT writes that importers "could essentially opt out by filing an individual case". Troutman notes the opinion does not say whether the exclusion applies to suits filed after certification (Troutman, Oct 12, 2026).

---

Is Suing Worth the Legal Fees?

It depends on the size of the refund. We found no reliable figure for what an IEEPA refund suit costs, so ask for a written fee quote before you decide.

For small importers, the fee can be bigger than the refund. In June, small business owners told Bloomberg Law (Bloomberg Law, Jun 29, 2026):

• "We're looking at maybe $20,000 reimbursed for tariffs, and I'm pretty sure legal fees would be more than that" (Lenny Merryman, Man & Machine).
• "We're certainly not going to pay for outside counsel, because we don't have enough money to do that" (Rebecca Melsky, Princess Awesome).
• One owner, Sarah Wells, hired a lawyer on contingency before Phase 1 and recovered the full $20,000 she was owed.

Importers on Reddit report the same trade-off: "I have 26K in phase 3. Not worth legal fees and time." (r/CustomsBroker, 1uy70jf, July 2026).

The firms split along the same line. DWT writes that importers with smaller claims or no urgency can wait and stay in the class, while importers who want their refund sooner, or who have Brazil or India claims, are more likely to benefit from their own case (DWT, Oct 14, 2026). Troutman advises importers with large amounts to consider filing their own suit (Troutman, Oct 12, 2026).

Waiting is cheaper today, but it carries the deadline risk above. Weigh both.

---

Will the Federal Circuit Appeal Change Anything?

It could, but not in time to plan your deadline around. The government appealed the court's April 17, 2026 universal refund order, which ordered refunds for all importers on unliquidated, non-final and finally liquidated entries, whether or not they sued. The appeal is Federal Circuit Nos. 2026-1895, -1897 and -1899 (Diaz Trade Law; Husch Blackwell, Oct 9, 2026).

• It is about importers who did not sue. The government does not contest refund orders for specific plaintiffs (Diaz Trade Law).
• If the government wins, the universal order would not reach non-plaintiffs. The government argues CBP cannot reliquidate finally liquidated entries without an order for the specific importer (Husch Blackwell, Oct 9, 2026). Non-plaintiffs would then depend on the class or their own suit.
• If the importers win, the universal order could cover non-plaintiffs' older entries. How CBP would carry that out has not been announced.
• When. No argument date is set; DWT expects it "to be scheduled soon" (DWT, Oct 14, 2026). A ruling could come after February 4, 2027, so do not wait for it to decide about your deadline.

See Federal Circuit Appeal of the IEEPA Refund Order.

---

Quick Reference: What to Ask a Customs Attorney

Your situation	What firms say	What to ask a customs attorney
Small refund, all payments from Feb 1, 2025 to Feb 19, 2026, no Brazil or India duties	You are likely in the class. DWT says smaller claims can wait in it. Fees may be larger than the refund	"If the class is narrowed or undone after February 4, 2027, what is left of my claim? Is a fee quote worth getting?"
Large refund, or you need the money soon	Some firms advise filing your own suit, which likely takes you out of the class	"What will a suit cost compared with my refund, and how fast would I get an order and Phase 3 access?"
You paid IEEPA duties on goods from Brazil or India	Likely outside the class (DWT)	"Are these entries in or out of the class, and should I file my own suit before about February 4, 2027?"
Some payments from February 20 to 23, 2026	Outside the class period (DWT)	"Are these payments covered by anything, and do they need their own suit?"
An entry has an open or suspended Form 19 protest	A protest does not get IEEPA duties back. One importer reported it blocked a Phase 3 filing	"What does my protest cover, and what should I do with it before Phase 3? Do not withdraw it until we check."
A carrier or supplier was the importer of record	The IOR is the class member, not you	"Do I have any claim, and against whom: CBP, the carrier or the seller?"
Some entries liquidated 80 days ago or less	File those in CAPE now; they do not need a suit	"Which of my entries still fit CAPE, and which need the court path?"

Talk to a customs attorney about your situation.

Frequently Asked Questions

Do I have to do anything to be in the Freestyle World class? No. The class has no opt-out (Slip Op. 26-123), and Troutman writes that members are in it "without filing anything" (Troutman, Oct 12, 2026). Keep your entry summaries, ACE reports and ES-003 export. The class has no refund order yet, and you still need to watch the two-year deadline.

Does the class stop the two-year deadline to sue? Not settled. Stone Container (Fed. Cir. 2000) held that a class action can pause this clock until the trial court denies certification, but no court has decided it for IEEPA (Stone Container). Plan around the earliest possible date, about February 4, 2027. Talk to a customs attorney.

If I sue now, do I leave the class? Most likely. The class excludes companies that filed their own action, and firms say filing now takes you out (Lieberman PLLC, Oct 20, 2026). The opinion does not say how that works for suits filed after certification (Troutman, Oct 12, 2026).

Is my refund lost if I do nothing? Not yet, but doing nothing is not safe. You are likely in the class, and the earliest possible deadline to sue, about February 4, 2027, has not passed. If the class is narrowed or decertified, or does not cover your entries, and that deadline passes, you may lose the right to sue. Talk to a customs attorney about whether to sue before then.

"I have 26K in phase 3." Is a suit worth it? Only you and an attorney can weigh that. We found no reliable figure for what a suit costs, so ask for a written fee quote. DWT writes that smaller claims can wait in the class, and Troutman advises importers with large amounts to consider their own suit (DWT, Oct 14, 2026; Troutman, Oct 12, 2026). Talk to a customs attorney about your situation.

What happens after I sue? The court issues a reliquidation order for your older entries, and your attorney receives instructions to file them in CAPE Phase 3 (Snell & Wilmer, Jul 27, 2026). See CAPE Phase 3: Who Can File and How.

Will the Federal Circuit appeal decide this for me? Not soon enough to rely on. No argument date is set (DWT, Oct 14, 2026). If the government wins, importers who did not sue depend on the class or their own suit.