In a previous alert, we reported that the U.S. Supreme Court had found President Donald Trump’s tariffs issued under the International Emergency Economic Powers Act (IEEPA) to be illegal.
We subsequently reported that the U.S. Court of International Trade (“the Court”), in an effort to implement the Supreme Court decision, had ordered U.S. Customs and Border Protection (CBP) to issue refunds “automatically” to importers that previously paid IEEPA duties to CBP.
In recent days, there have been significant developments:
- The U.S. Court of International Trade (CIT) expanded eligibility for IEEPA duty refunds to include all entry types (unliquidated entries, liquidated but not yet final entries, and final liquidated entries).
