The U.S. Court of International Trade (CIT) issued a new ruling in the ongoing IEEPA tariff litigation confirming that liquidation of an entry will not prevent the court from ordering refunds in currently pending court cases, should IEEPA tariffs ultimately be ruled unlawful.
Key Takeaways
- Liquidation does not bar potential refunds for cases already pending before the court.
- The ruling applies only to active court cases at this time and does not automatically extend to all importers.
- Although CBP provides a Protest mechanism whereby importers may seek recovery of improperly assessed duties within 180 days of the liquidation date, that mechanism may be unavailable for tariffs that have been applied by CBP without its own discretion, i.e., tariffs imposed at the behest of the Trump Administration.
- Refund availability and procedures remain subject to future court decisions.
Importers should continue to monitor developments, maintain detailed records of IEEPA tariff payments, and consult legal counsel as appropriate.
Laufer will continue to track this evolving situation and share updates as additional guidance becomes available. Please contact your local Laufer Customs Brokerage representative with any questions and visit laufer.com for the latest Market Insights.