Written by Susan Kohn Ross IEEPA Tariffs – CAPE and Next Steps All importers are anxious to get the IEEPA[1] duties paid refunded. However, there are some legal issues working their way through the system which are causing somewhat understandable delays. The most significant issues are which entries are eligible for CAPE refunds? Why does Customs and Border Protection (“CBP”) say it is not legally able … Continue reading IEEPA Tariffs – CAPE and Next Steps
Written by Susan Kohn Ross We now know much more about the IEEPA refunds. The C.I.T. issued its decision earlier today. See Atmus Filtration v U.S., Case No. 1:26-cv-01259. All unliquidated entries are to have the IEEPA duties refunded at time of liquidation. With that language, we can expect CBP to hold up liquidations until the most recent ones can be “fixed.” This is obviously intended … Continue reading IEEPA Duties Ordered Refunded (But Not All of Them!)
Written by Susan Kohn Ross It appears somewhat more likely the trade community will get a decision sooner rather than later from the Courts about the IEEPA refunds. However, in the meantime, CBP has said do not file a Post Summary Correction, they will not be accepted as a matter of policy. The current lawsuits all proceed under 26 U.S.C. § 1581(i), which is the … Continue reading Where Are Those Refunds?
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