ST&R Secures Refund Stipulation for All Importers Challenging All IEEPA Tariffs

A recent order by the Court of International Trade confirms that if the Supreme Court strikes down tariffs imposed under the International Emergency Economic Powers Act, refunds will likely be available for all IEEPA tariffs, including those imposed on Brazil and India.  

The case currently before the Supreme Court specifically challenges the “reciprocal” tariffs imposed on most imported goods as well as the so-called fentanyl tariffs on Canada, Mexico, and China. However, significant tariffs have also been imposed under IEEPA on imports from Brazil and India.

Some importers, anticipating a favorable decision by the Supreme Court (which could be released at any time), have already sued for refunds at the CIT. Many of these suits have limited their refund claims to the reciprocal and fentanyl tariffs.

To be clear, ST&R continues to advise that filing such suits now is not necessary and that importers should instead continue to monitor their liquidations and file protests as necessary to ensure the availability of IEEPA tariff refunds. However, nothing prevents importers from suing now for peace of mind, and ST&R’s team of five former Department of Justice attorneys has assisted a number of clients in doing so.

In fact, those efforts have already had a positive potential impact for both ST&R clients and other importers. Specifically, ST&R obtained a stipulation from the government confirming that it would not challenge the availability of refunds should the Supreme Court strike down the IEEPA tariffs. And because ST&R has taken the unique approach of challenging all IEEPA tariffs, including those imposed on Brazil and India, following further proceedings the CIT issued Jan. 14 an order applying the stipulation to all importers challenging all IEEPA tariffs, which renders unnecessary future stipulations or motions to enjoin liquidation.

The CIT's order thus confirms that if the Supreme Court strikes down the IEEPA tariffs, refunds will likely be available for all such tariffs, including those imposed on Brazil and India.  

For more information on protecting your right to potential refunds of IEEPA tariffs, please contact ST&R.