Section 338 Landed on Canada.
Class Certification Rulings Aren't Out Yet.
Filing at the CIT Is Still What Covers You.
The Section 338 Canada tariffs didn't take effect on their original date — a last-minute pause and collapsed talks pushed them to August 22. On September 8, five more proclamations reshuffled which Canadian goods are covered — product-list changes land September 15, and new outright import bans on specified goods take effect September 29. Meanwhile, both class-certification arguments in the IEEPA refund litigation have now been heard, and neither ruling has issued. If you haven't filed a CIT complaint, nothing currently covers your finally liquidated entries. TariffIQ™ identifies exactly where your entries stand across Phases 1, 2, and 3 — and whether you need to file a CIT complaint to get covered.
• Already filed a CIT case — your finally liquidated entries fall under the July 17 order. Let's confirm your docket status.
• Haven't filed at the CIT — nothing currently covers you. We'll look at an individual complaint, a protest, or the pending class actions.
• Importing from Canada — the Section 338 50% duty is in effect, and its product lists change again Sept 15 with new import bans Sept 29. Let's check your goods against the current annexes.
Tell me your CIT filing status and liquidation timing, and I’ll tell you exactly where you stand.
AI-powered analysis • Not legal or brokerage advice • Learn more
Alex Monroe • AI Trade Analyst • TariffIQ™ • Not legal advice
AI-Powered Tariff Recovery Services
From eligibility analysis to CAPE declaration prep — TariffIQ™ identifies your entry status, your refund potential, and your next move across Phases 1, 2, and 3.
AI-driven review of your HTS codes, entry history, and liquidation status to identify which entries are CAPE-eligible today vs. requiring an individual CIT filing or a timely protest.
We build your CAPE Declaration CSV, validate Chapter 99 HTS codes, check ACH enrollment status, and coordinate with your licensed customs broker for ACE submission — in the correct filing sequence.
Detailed financial model of your recoverable duties plus statutory interest under 19 U.S.C. § 1505 — built from your actual ACE ES-003 duties assessed, not announced country rates.
We track the Federal Circuit appeal, both class-certification cases, CAPE deployment CSMS messages, and CBP compliance deadlines so you always know your exact refund status.
Guidance for DDP foreign manufacturers and non-resident importers navigating CBP ACE registration, ACH enrollment, and Form 4811 authorization.
We connect you with licensed customs brokers and help structure bridge financing against expected refunds for importers with significant cash-flow exposure.
Find Out Where Your Entries Stand
The July 17 order covers filed CIT plaintiffs, and the Phase 3 portal launches October 6, 2026 per CBP's September 15, 2026 CIT filing. TariffIQ™ identifies your exact position — CAPE-eligible now, CIT-required, or protest-track — and tells you what to do next. Free. No obligation.
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Latest National & International Updates
Live intelligence from the wire services and the court docket — curated for U.S. importers navigating CAPE and the ongoing IEEPA refund landscape.
Key Court Cases & Regulatory Developments
The rulings, orders, and filings directly shaping your refund rights and CAPE filing eligibility.
In a 6-3 ruling, the Court held that IEEPA does not authorize the President to impose tariffs. All 2025 IEEPA emergency tariffs were ruled invalid, opening $166–170+ billion in potential refunds across roughly 330,000 importers of record and more than 53 million entries. This ruling is not under appeal — it stands.
✅ February 20, 2026 • Ruling final • Not under appealJudge Eaton ordered CBP to reliquidate, without regard to IEEPA duties, entries liquidated more than 80 days ago — strictly limited to the roughly 3,700 companies whose IEEPA cases are on his docket. This is a case-linked procedure: plaintiffs' counsel supply importer IDs and CBP accepts the resulting CAPE declarations. It is not a public Phase 3 opening. Importers who have not filed a CIT complaint are still not covered.
🟢 Filed CIT cases only • Counsel supplies importer IDsCBP's September 15, 2026 CIT filing confirms Phase 3 launches October 6, 2026. The Phase 3 CAPE portal will open for all eligible importers on that date. Confirm your eligibility via TariffIQ before the launch.
🟢 Launching October 6, 2026 • Prepare CAPE declarations nowThe Federal Circuit granted the government's unopposed FRAP 42(b)(2) motion to voluntarily dismiss Appeal No. 2026-1898 on July 28, mandate issued the same day. On August 24, AGS Company Automotive Solutions notified the court it will not participate further in No. 2026-1897. Nos. 2026-1895 (lead), -1897, and -1899 remain consolidated and active regardless — the broader appeal continues.
🔴 Appeal narrowed, not resolvedOral argument on Terry Precision Cycling's class certification motion was heard August 6 in V.O.S. Selections; a parallel argument in Freestyle World — the lead case for the broader IEEPA refund docket — was held August 19. As of August 28, neither ruling has issued. The government opposes certification in both.
⚖️ Both argued • Rulings pendingPhase 1 launched April 20 for unliquidated entries and entries within 80 days of liquidation; the reconciliation expansion launched June 29. Per CBP's September 15, 2026 CIT filing (data as of Sept 11): $134.7B accepted for processing and approximately $122B certified and sent to Treasury.
✅ CAPE running • Check your ACH enrollment nowThe original 50% ad valorem duty on Canadian-origin goods took effect August 22 after a three-day pause and collapsed talks. On September 8, five new proclamations changed the scope: two revise the motor-vehicle and alcohol product lists effective September 15, 2026 (the motor-vehicle basket gains structural steel, aluminum profiles, and seating/furniture while dropping cement, unwrought refined lead, and salt — and now includes golf carts and sub-1,000cc cars for the first time; the alcohol basket gains 34 products including 23 cheese lines while dropping bulk whisky/liqueur above four liters), and three impose new outright import bans on specified Canadian alcohol, dairy, and other goods effective September 29, 2026. USMCA preference still provides no relief, Section 338 still carries no fixed expiration date, and duties still stack with Section 232. Trade lawyers expect further litigation.
⚠️ In effect since Aug 22 • Scope changes Sept 15 • Bans Sept 29DOJ's Federal Circuit appeal, consolidated under No. 26-1895, targets the CIT’s universal injunction for finally liquidated entries. Appeal No. 2026-1898 was voluntarily dismissed July 28; AGS Company Automotive Solutions withdrew from No. 2026-1897 on August 24; the remaining appeals continue. The government's opening brief was due August 3, 2026 — not confirmed filed as of August 28. Both class-certification motions have now been argued (see above), with rulings still pending. Importers without filed CIT cases should consult trade counsel immediately.
🔴 Appeal active • Brief still unconfirmed as of Aug 28On July 23, 2026, President Trump signed a memorandum directing USTR to impose new Section 301 tariffs of 10% or 12.5% on imports from 60 countries — roughly 99.4% of all U.S. imports. The duties took effect at 12:01 AM EDT on July 24, the same instant Section 122 lapsed. USMCA-qualifying and CAFTA-DR textile/apparel goods are exempt, along with 471 additional HTS subheadings. Goods already subject to Section 232 are EXEMPT from this new 301. On August 24, plaintiffs led by Learning Resources filed a motion for judgment arguing the action exceeded USTR's statutory authority and violated the APA — a new, separate legal front.
⚠️ Effective now • Itself under legal challenge as of Aug 24S.3905 would require CBP to refund all IEEPA duties within 180 days of enactment, with statutory interest, and create a priority queue for small businesses. The bill has not been enacted. If it were, it would function as a legislative backstop independent of the Federal Circuit appeal.
📅 Introduced May 2026 • Not yet enacted • Monitor Finance CommitteeTreasury
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