Tariff Duty Refunds: Most Recent Updates

The U.S. Supreme Court, in one of its most anticipated decisions in recent years impacting the international business community, held in Learning Resources, Inc., et al. v. Trump, President of the United States, et al. that certain tariffs put into place by President Trump under the authority of the International Emergency Economic Powers Act (IEEPA) were unlawful. The Supreme Court held that "IEEPA does not authorize the President to impose tariffs" and that the U.S. Court of International Trade (CIT) has exclusive jurisdiction over the IEEPA actions.

Consequently, the issue of tariff refunds is now being addressed before the CIT, and companies have filed more than 2,000 cases before that court seeking to preserve their rights to receive such refunds. These cases have all been assigned to Judge Richard K. Eaton, who recently issued an order that addresses tariff refunds for certain importers of record whose entries were subject to IEEPA duties.