CBP information collection extension notice: Court-Ordered Refunds under the IEEPA Worksheet (procedural)
Under the Paperwork Reduction Act, CBP submits an extension review of an existing collection to OMB (OMB 1651-0149, 'Court-Ordered Refunds under the IEEPA Worksheet', 91 FR 63299) with a 30-day comment window closing 2026-11-04 (after a 60-day notice at 91 FR 42207 on 2026-07-08). Background: on 2026-02-20 the Supreme Court in Learning Resources, Inc. v. Trump held all IEEPA tariffs collected since 2025-02-03 unlawful; the CIT's Atmus Filtration orders direct CBP to liquidate/reliquidate unliquidated entries without IEEPA duties, and CBP is building an automated refund tool for the unprecedented refund volume. Burden estimates: refund worksheet ~330,000 respondents, 495,000 annual responses, 495,000 hours; CSV file replacement ~33,000 respondents, 16,500 hours. Paperwork-burden notice only (procedural) — no duty-rate change; refund eligibility and process remain governed by court orders and follow-on CBP guidance; the notice states no refund amounts.
Scope
None (paperwork-burden notice; no HTS codes)