The federal judge handling the IEEPA tariff refund process has issued an order apparently intended to maximize importers’ ability to secure such refunds.
Following the Supreme Court’s decision overturning tariffs imposed under the International Emergency Economic Powers Act, the Court of International Trade directed U.S. Customs and Border Protection to refund IEEPA tariffs to the importers that paid them. This directive has since been expanded to IEEPA tariffs imposed on imports from Brazil and India.
CIT Judge Eaton said March 20 that because no resolution has yet been reached with respect to the reliquidation of entries that CBP has liquidated as subject to IEEPA tariffs, “importers should be aware of the remedies available” under 19 USC 1514 regarding protests against CBP decisions. On March 27, however, Eaton revised his order to provide that “any liquidated entries for which liquidation is final shall be reliquidated without regard to the IEEPA duties.”
This appears to be an attempt to allay concerns over importers’ ability to recover refunds for finally liquidated entries, but it is not clear whether it is allowable under judicial rules. It is also important to note that the revised order does not resolve the question of protestability.
As a result, importers should continue to monitor the dates of liquidation of their affected entries and file timely protests of any such liquidations with CBP to ensure this potential path of recovery remains available. ST&R continues to believe there is no immediate need for importers to file their own lawsuits at the CIT, although (1) a suit may be the only way to recover refunds for finally liquidated entries and (2) there may other be considerations that support a decision to file now (click here for more details).
Importers should also ensure they have completed the set-up process to receive refunds from CBP electronically. ST&R has produced this video (which is free to view, though registration is required) providing a practical, step‑by‑step walkthrough of how to ensure your company is fully enrolled for electronic refunds through the ACE Secure Data Portal.
For more information or assistance, please contact attorney Jason Kenner at (212) 549-0137 or via email. You can also contact us at messages@strtrade.com or via your usual ST&R contact.
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