An Update On IEEPA Duty Refunds

An order issued last Wednesday, July 15 by Judge Richard K. Eaton of the U.S. Court of International Trade (the CIT) may be good news for certain importers that have been awaiting the refund of International Emergency Economic Powers Act duties (IEEPA duties) following the Supreme Court’s February 20 decision in Learning Resources, Inc. v. Trump, which held that IEEPA does not authorize those duties. Judge Eaton ordered Customs and Border Protection (CBP) to “reliquidate” certain “entries” without regard to IEEPA duties, which should result in refunds to the importers of record that paid those duties. But the order applies only to the approximately 3,700 importers that filed complaints at the CIT. It does not apply to the many other importers that may be similarly situated but did not file their own complaints. In light of this development, such importers should consider whether to file their own complaints.