Case: Federal Express Corporation v. United States

1:26-cv-01150 | U.S. Court of International Trade

Filed Date: Feb. 23, 2026

Case Ongoing

Clearinghouse coding complete

Case Summary

The Plaintiffs in this case are Federal Express Corporation and FedEx Logistics, Inc., importers of merchandise into the U.S. subject to the tariff of imports.   Beginning in February of 2025, through a series of executive orders, the President invoked the International Emergency Economic Powers Act (“IEEPA”) as authority to impose new and substantial tariffs (“IEEPA duties”) on goods imported from nearly every foreign country, including countries from which Plaintiffs source their imports and …

The Plaintiffs in this case are Federal Express Corporation and FedEx Logistics, Inc., importers of merchandise into the U.S. subject to the tariff of imports.   Beginning in February of 2025, through a series of executive orders, the President invoked the International Emergency Economic Powers Act (“IEEPA”) as authority to impose new and substantial tariffs (“IEEPA duties”) on goods imported from nearly every foreign country, including countries from which Plaintiffs source their imports and transport imports on behalf of their customers. Plaintiffs are responsible for paying these tariffs on the imported goods.

On February 20, 2026, the U.S. Supreme Court struck down these tariffs holding that “IEEPA does not authorize the President to impose tariffs.” Learning Resources, Inc. v. Trump.  The Supreme Court also confirmed in that case that future challenges to the IEEPA tariffs fall “within the exclusive jurisdiction of” the Court of International Trade."   Accordingly, for the reasons set out in Learning Resources, Plaintiffs brought this suit in the U.S. Court of International Trade for a full refund from Defendants of all IEEPA duties Plaintiffs have paid to the United States. Represented by attorneys from Crowell & Moring LLP, the plaintiffs sought an order requiring the  United States to refund to Plaintiffs the duties collected from Plaintiffs on all entries subject to IEEPA duties, with interest as provided by law. 

Summary Authors

Jinan Abufarha (3/1/2026)

People

For PACER's information on parties and their attorneys, see: https://www.courtlistener.com/docket/72314557/parties/federal-express-corporation-v-united-states/


Attorney for Plaintiff

Brew, John Bowers (- International -)

Bukowski, Weronika (- International -)

Cannistra, Daniel (- International -)

Ellis, Valerie S. (- International -)

Attorney for Defendant

Attorney-in-Charge, Attorney-in-Charge (- International -)

Documents in the Clearinghouse

Documents in this case
2

1:26-cv-01150

Complaint

Federal Express Corporation v. U.S. Customs and Border Protection

Feb. 23, 2026

Feb. 23, 2026

Complaint

Docket

See docket on RECAP: https://www.courtlistener.com/docket/72314557/federal-express-corporation-v-united-states/

Last updated Aug. 29, 2026, 3:30 a.m.

Docket for: Federal Express Corporation v. United States
ECF Number Date Description Link
1 Feb. 23, 2026

Summons . Filed by Daniel William Wolff of Crowell & Moring, LLP on behalf of All Plaintiffs. (Wolff, Daniel) (Entered: 02/23/2026)

RECAP
2 Feb. 23, 2026

Complaint against All Defendants. Answer due by 4/24/2026. Filed by Daniel William Wolff of Crowell & Moring, LLP on behalf of All Plaintiffs.(Wolff, Daniel) (Entered: 02/23/2026)

Clearinghouse
3 Feb. 23, 2026

Form 5 Information Statement . Filed by Daniel William Wolff of Crowell & Moring, LLP on behalf of All Plaintiffs. (Wolff, Daniel) (Entered: 02/23/2026)

RECAP
4 Feb. 23, 2026

Form 11 Notice of Appearance . Filed by Daniel William Wolff of Crowell & Moring, LLP on behalf of All Plaintiffs.(Wolff, Daniel) (Entered: 02/23/2026)

RECAP
5 Feb. 23, 2026

Form 13 Corporate Disclosure Statement . Filed by Daniel William Wolff of Crowell & Moring, LLP on behalf of All Plaintiffs. (Wolff, Daniel) (Entered: 02/23/2026)

RECAP
6 Feb. 23, 2026

Certificate of service . Filed by Daniel William Wolff of Crowell & Moring, LLP on behalf of All Plaintiffs. (Wolff, Daniel) (Entered: 02/23/2026)

RECAP
7 Feb. 23, 2026

Motion for leave to Amend Summons (related document(s) 1 ). Responses due by 3/16/2026. Filed by Daniel William Wolff of Crowell & Moring, LLP on behalf of All Plaintiffs.(Wolff, Daniel) (Entered: 02/23/2026)

RECAP
8 Feb. 24, 2026

Pursuant to Administrative Order 25-02, this case is stayed. See: https://www.cit.uscourts.gov/uscit-rules-forms-chambers-procedures-guidelines-and-administrative-orders.(Warner, Scott) (Entered: 02/24/2026)

RECAP
9 March 2, 2026

Order entered on 3/2/2026 granting Motion for leave to file amended summons. ORDERED that Plaintiffs may amend the Summons to include as Defendants U.S. Customs and Border Protection and Rodney S. Scott in his official capacity as Commissioner of U.S. Customs and Border Protection; and it is furtherORDERED that Plaintiffs proposed Amended Summons, Attachment 3 to Plaintiffs' motion, is deemed filed (Related Doc # 7 ). (Goell, Geoffrey) (Entered: 03/02/2026)

RECAP
10 March 2, 2026

Amended Summons deemed filed. Filed by Daniel William Wolff of Crowell & Moring, LLP on behalf of All Plaintiffs. (Goell, Geoffrey) (Entered: 03/02/2026)

RECAP
11 April 21, 2026

Motion to Intervene as Plaintiff-Intervenor Trevor Vaden. Responses due by 5/12/2026. Filed by Joseph G. Sauder of Sauder Schelkopf LLC on behalf of All Plaintiffs. (Attachments: # 1 Complaint)(Sauder, Joseph) (Entered: 04/21/2026)

1 Complaint

View on PACER

RECAP
12 April 22, 2026

Form 13 Corporate Disclosure Statement Trevor Vaden. Filed by Joseph G. Sauder of Sauder Schelkopf LLC on behalf of All Plaintiffs. (Sauder, Joseph) (Entered: 04/22/2026)

RECAP
13 July 16, 2026

Paperless Order entered on 7/16/2026; Pursuant to 28 U.S.C. § 253(c) and Rule 77(e) of the Rules of this Court, this matter is hereby assigned to the Honorable Richard K. Eaton. This matter remains stayed pending any action by the assigned judge.(Swindell, Stephen) (Entered: 07/16/2026)

RECAP
14 July 21, 2026

Order entered on 7/21/2026; ORDERED that U.S. Customs and Border Protection shall reliquidate, without regard to IEEPA duties, any and all of Plaintiffs entries that have been liquidated for more than 80 days and on which Plaintiffs made estimated deposits pursuant to IEEPA. For the purposes of this order, reliquidation of entries that have been liquidated for more than 80 days is subject to Plaintiffs counsels submission to U.S. Customs and Border Protection of Plaintiffs importer of record identification number(s), in accordance with instructions to be provided by U.S. Customs and Border Protection and conveyed to Plaintiffs counsel. Also, for the purposes of this order, reliquidation shall occur only following U.S. Customs and Border Protections acceptance of Plaintiffs CAPE declarations; it is further ORDERED that, for the avoidance of doubt, nothing in this order addresses issues concerning duty free de minimis treatment under 19 U.S.C. § 1321 that are otherwise before this Court. See Axle of Dearborn, Inc. v. Department of Commerce et al., No. 25-00091; and it is further ORDERED that this action remains stayed except to the extent this order directs specific actions by the parties.(Swindell, Stephen) (Entered: 07/21/2026)

RECAP

Case Details

State / Territory:

- International -

Case Type(s):

Presidential/Gubernatorial Authority

Special Collection(s):

Trump Administration 2.0: Challenges to the Government

Key Dates

Filing Date: Feb. 23, 2026

Case Ongoing: Yes

Plaintiffs

Plaintiff Description:

The plaintiffs are Federal Express Corporation and FedEx Logistics, Inc., global importers.

Plaintiff Type(s):

Private Plaintiff

Public Interest Lawyer: No

Filed Pro Se: No

Class Action Sought: No

Class Action Outcome: Not sought

Defendants

Federal

Rodney S. Scott

U.S. Customs and Border Protection

Case Details

Causes of Action:

International Emergency Economic Powers Act (IEEPA), 50 U.S.C. §§1701–1707

Other Dockets:

U.S. Court of International Trade 1:26-cv-01150

Available Documents:

Complaint (any)

Trial Court Docket

Outcome

Prevailing Party: None Yet / None

Relief Granted:

None yet

Source of Relief:

None yet

Issues

General/Misc.:

Other

Recommended Citation