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Dear Customer,
We would like to share an update on legal developments related to tariffs previously imposed under the International Emergency Economic Powers Act (IEEPA).
On March 4, 2026, the U.S. Court of International Trade (CIT) directed U.S. Customs and Border Protection (CBP) to process IEEPA-impacted entries without IEEPA duties. CBP must liquidate any unliquidated entries that were subject to IEEPA duties without those duties, and CBP must reliquidate any entries that have liquidated but are not yet final to remove IEEPA duties.
What this means for you If your imports were assessed IEEPA duties and the entry is either unliquidated or liquidated but not yet final, the duties may be removed through liquidation or reliquidation in accordance with the court’s order. CBP will need to update affected entries in line with the court’s order. CBP has not yet published timing or operational steps for how it will complete liquidation and reliquidation and issue any resulting refunds or credits.
What you may want to do Review which of your entries had IEEPA duties and confirm whether those entries are unliquidated or liquidated but not final. If an entry is close to becoming final, consult your customs broker to determine whether you should take any steps to protect your ability to recover IEEPA duties.
How Maersk can support you Maersk Customs Services can help review your entries, provide guidance on liquidation status, and answer questions related to tariff exposure and potential refunds. For assistance, please contact compliance.mcsi.nam@maersk.com. We will continue to monitor developments and will share updates as more information becomes available. Yours sincerely, Maersk
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