The Federal Circuit’s March 2 mandate in V.O.S. Selections returns the IEEPA tariff litigation to the Court of International Trade, shifting the fight from legality to implementation: the trial court must now determine how—and how fast—CBP will unwind duties already collected, including whether relief can reach liquidated entries, what procedures importers must follow to preserve claims, and whether the government can delay or offset refunds that could total hundreds of billions of dollars.
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