The Supreme Court's recent February 20th decision invalidating IEEPA tariffs has necessarily set off a flurry of confusion and conjecture regarding the pathways and process for obtaining IEEPA tariff refunds. With over 2200+ lawsuits seeking refunds, and millions of entries processed weekly, all eyes are on when the Court, CBP, and the plaintiffs will agree on a refund process.
The U.S. Supreme Court has issued its long-anticipated decision invalidating tariffs imposed under the International Emergency Economic Powers Act (IEEPA). The ruling has significant implications for importers that paid IEEPA tariffs, including reciprocal and Russia-related assessments. While the decision provides important guidance, it does not automatically result in refunds. Importers must take affirmative steps to preserve and pursue recovery.
On February 20, 2026, President Trump signed an Executive Order revoking the tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”). He then issued a Proclamation imposing a 10% tariff on all imports (with limited exceptions) under Section 122 of the 1974 Trade Act.
The U.S. Supreme Court has just issued a decision invalidating the IEEPA tariffs. The decision is silent on the issue of refunds, however there is no express prohibition to obtain them.
The Court of International Trade (CIT) issued its decision in the lead case challenging the imposition of List 3 / 4A Section 301 China tariffs. In Re Section 301 Cases, CIT Docket No. 21-00052. The CIT ruled that the U.S. Trade Representative (USTR) had the authority to impose List 3 & 4A tariffs while in direct response to China imposing retaliatory tariffs. A copy of the decision can be accessed here.
Rock Trade Law, in conjunction with Katten Muchin Rosenman, is providing an update concerning export controls and sanctions targeting the aviation sector in Russia. The jointly released client advisory can be accessed here.
On October 8, 2021, the U.S. Trade Representative (USTR) invited the public to comment on whether to reinstate particular exclusions previously granted and extended under prior Section 301 tariff exclusion rounds. The USTR has just announced which of these exclusions will be granted reinstatement and tariff relief.
The USTR has announced that the agency will open a comment period on whether to reinstate certain Section 301 tariff exclusions that were previously extended in the past, but were allowed to expire. A copy of the USTR notice can be found here. The process will be limited to those tariff exclusions where the agency had previously received a request to extend coverage of the exclusion, and the agency had granted the extension. Therefore, this process is limited to 549 exclusions identified by the agency. The complete list can be accessed here.
Later today, the U.S. Trade Representative will address the Center for Strategic and International Studies in Washington D.C. In advance of this speech, the USTR signaled over the weekend it intends to restart the Section 301 Exclusion Process which would enable companies to apply for relief from current tariff assessments against Chinese origin goods.
With the imminent transfer of power to President-Elect Biden on January 20, 2021, the Trump Administration has spent its final days engaging in a last-minute blitz of rulemaking further targeting export licensing requirements and restrictions involving technology and sanctions primarily with China. Each of these actions are notable in their own right; taken together, they represent agencies furiously working to buttress President Trump’s national security and foreign trade agenda, particularly with respect to U.S. tightening of export licensing requirements and sanctions on entities in China, before the expiration of his term.
Earlier this evening, the United States Trade Representative (“USTR”) announced that it will extend certain relief on China tariffs for PPE and medical care products. The relief comes as certain product exclusions were set to expire at the end of the year. The USTR has announced that these extended product exclusions will apply as of January 1, 2021 through March 31, 2021.
With the end of the year fast approaching many importers that rely on current China tariff exemptions are facing the imminent loss of relief. Remaining active USTR exclusions will expire on December 31, 2020. As a result, Congressional pressure is mounting for the U.S. Trade Representative (USTR) to allow for an automatic extension of relief during this period of transition.
On Sept. 10, several importers filed a judicial challenge to the USTR’s authority to assess List 3 Section 301 (China) tariffs. These actions were filed at the U.S. Court of International Trade (CIT).
The plaintiffs argue that the U.S. Trade Representative (USTR) failed to follow certain statutory timeframes when implementing List 3 and 4A tariffs more than a year after the initial Section 301 investigation was commenced under the Trade Act of 1974. The actions also allege the USTR unlawfully imposed these tariffs in response to retaliatory tariffs enacted by China, rather than the intellectual property violations initially cited in the investigation.
Rock Trade Law is pleased to announce an expansion of our duty drawback services. The consulting firm, Kennard & Associates, will join our existing personnel to offer expanded duty drawback capabilities effective August 1, 2020. Rock Trade Law will also expand its portfolio of services to include vessel repair entry filings.
U.S. Customs and Border Protection (CBP) has announced that it will postpone the deadline for deposit of estimated duties, taxes and fees for 90 days for importers impacted by COVID-19. This temporary rule was announced via a CBP message which can be accessed here. The postponement is available to importers experiencing a significant financial hardship due to COVID-19.
On March 20, the USTR issued a notice seeking public comment on whether further modifications to remove China 301 duties from certain medical-care products are necessary. This notice was issued in furtherance to the USTR’s efforts in addressing the current COVID-19 outbreak and prioritizing health considerations. A copy of the USTR notice is available here.
Current versions of both the House and Senate stimulus bills call for new reporting mechanisms to require drug manufacturers and active pharmaceutical ingredient (API) manufacturers to report on their supply chain. This would include reporting on where material is made, and the amount of drug or API being manufactured.
Yesterday, the U.S. and China signed the Phase One Agreement to address Section 301 tariffs. Although the text of the agreement did not specify when List 4A tariffs might be reduced from 15% to 7.5%, the U.S. Trade Representative has submitted a notice to appear in the Federal Register today indicating that the tariff reduction will become effective on 12:01 Eastern Time on February 14, 2020.
After speculation and varying press reports, both the U.S. and China have confirmed U.S. List 4B tariffs set to go into effect Sunday will be canceled, and List 4A tariffs implemented this past September will be cut in half to 7.5% from 15%. Section 301 tariffs on Lists 1-3 will remain at 25% until further notice.
The USTR announced it will begin accepting exclusion requests for List 4A products subject to Section 301 duties assessed against China. The process will open on October 31, 2019 at noon Eastern Time. The final deadline for submitting applications will be January 31, 2020 11:59 PM Eastern time. The USTR notice is available here.
