Should non-party importers file Section 122 entries through CAPE?

No. CAPE is the CBP workflow for IEEPA refunds. Section 122 entries use 9903.03.* and need a separate post-ruling preservation and monitoring lane.

What should a non-party importer preserve now?

Preserve entry numbers, 9903.03.* lines, IOR identity, duty amounts, liquidation status, payment proof, broker correspondence, and any deadline or protest analysis.

What should importers watch after the ruling?

Watch for a government stay request, appeal, CBP CSMS guidance, broader court relief, and entry-specific preservation deadlines.

Section 122 Ruling: What Non-Party Importers Should Do Now

Q: Did the May 7 Section 122 ruling cover every importer?

No. The CIT declared Proclamation No. 11012 invalid, but the permanent injunction and refund order are limited to the importer plaintiffs. The court declined universal injunctive relief.

Quick Answer

The May 7, 2026 CIT ruling is a major Section 122 decision, but it is not a general refund instruction for every importer. The court declared Proclamation No. 11012 invalid, yet the injunction and refund order are limited to the importer plaintiffs: The State of Washington and its instrumentalities, Burlap and Barrel, Inc., and Basic Fun, Inc.

If you are a non-party importer, treat Section 122 as its own workstream. Preserve every 9903.03.* entry, identify the IOR, track liquidation status, and watch for appeal, stay, or CBP guidance. Do not file Section 122 entries through CAPE unless CBP later creates a separate process.

Informational only - not legal advice.

Who this page is for

Use this page if:

your entries show 9903.03.*,
you paid or were invoiced for the Section 122 surcharge,
you are not The State of Washington, Burlap and Barrel, or Basic Fun,
you are trying to understand what to do before CBP or the courts say more.

If you just need the news summary, read CIT Invalidates Section 122 Tariffs. This page is the action checklist for importers outside the judgment.

What the ruling did and did not do

Question	Current answer
Did the CIT invalidate Proclamation No. 11012?	Yes.
Did the court enter a universal injunction?	No.
Did the judgment order refunds for the importer plaintiffs?	Yes, with interest as provided by law.
Did the judgment order refunds for every importer?	No.
Did the ruling make Section 122 entries eligible for CAPE?	No. CAPE remains an IEEPA workflow.
Could later guidance or orders change this posture?	Yes. Watch appeal, stay, CBP guidance, and further cases.

Immediate checklist

1. Pull every `9903.03.*` entry

Section 122 uses the 9903.03.01-.11 Chapter 99 family. Pull entries beginning February 24, 2026 at 12:01 a.m. ET, when CBP guidance treated the Section 122 surcharge as starting.

Keep the Section 122 entries separate from:

IEEPA entries
Section 301 entries
Section 232 entries
AD/CVD entries
base MFN duty

2. Identify the Importer of Record

The CIT remedy turned on importer-plaintiff standing. That makes IOR identity important for non-party importers too.

For each entry, capture:

IOR name
importer number
filer/broker
consignee or buyer, if different
who paid the duty invoice
whether any assignment, reimbursement, or refund-sharing agreement exists

3. Capture liquidation status and deadlines

Do not wait for a general announcement before knowing your deadlines. For each entry, record:

liquidation status
liquidation date, if liquidated
protest deadline, if applicable
whether liquidation is extended, suspended, or under review
whether any PSC or protest already exists

4. Preserve the payment trail

Save:

7501s or ACE entry summary data
broker statements and duty invoices
payment proof
account revenue or statement records
any broker correspondence about Section 122
any customer or supplier contract terms allocating tariff refunds

5. Ask about preservation options

Ask your broker or trade counsel whether any entry-specific step is needed while the government decides whether to seek a stay or appeal.

The answer may differ for:

unliquidated entries,
entries liquidated within a recent window,
entries nearing a protest deadline,
entries where the carrier or broker is the IOR,
entries with other duty programs layered on the same line.

Broker request template

Use this as a starting point:

Please identify all entries for our account with Section 122 Chapter 99 lines 9903.03.01 through 9903.03.11, beginning February 24, 2026. For each entry, please provide the entry number, entry date, IOR, importer number, filer code, port, liquidation status/date, Section 122 duty amount, payment status, and any current PSC/protest posture. Please keep these entries separate from IEEPA CAPE refund entries.

If you are not the IOR, add:

Please also confirm whether your brokerage or carrier entity is listed as Importer of Record and whether you have any current process for preserving, assigning, or passing through Section 122 refund rights if broader relief becomes available.

What not to assume

Do not assume:

CBP will automatically refund every 9903.03.* entry
CAPE covers Section 122
the government will not seek a stay or appeal
paying the duty invoice means you are the IOR
a buyer or consignee can file the same way as the IOR
the protest deadline stops running because a public case exists

CAPE is not the Section 122 path

CAPE was built for IEEPA refunds. A 9903.03.* Section 122 line should not be treated as CAPE eligible unless CBP later publishes guidance saying so.