Tariff Update: Judge Eaton Orders Inclusion of Liquidated Entries for IEEPA Refunds
Dear Falcone Customers,
CBP’s latest update on IEEPA tariff refunds introduces CAPE Phase 1, covering unliquidated entries and entries within the 90-day reliquidation window. Finally liquidated entries and entries under protest are excluded from Phase 1. Importers should continue filing protests before the 180-day deadline and maintain documentation as CBP will review for compliance and may adjust refunds. We will continue to monitor CIT and CBP guidance and share updates as available.
Read more via the press release below. With questions, please contact [email protected].
CIT Judge Eaton Orders Inclusion of Final Liquidated Entries for IEEPA Refunds
Chris Gillis
U.S. Court of International Trade (CIT) Judge Richard Eaton in a March 27 order stated that Customs and Border Protection (CBP), with respect to “any and all unliquidated entries that were entered subject to IEEPA,” is “directed to liquidate those entries without regard to the IEEPA duties.”
Judge Eaton further stated that “Any liquidated entries for which liquidation is not final shall be reliquidated without regard to those duties. Any liquidated entries for which liquidation is final shall be reliquidated without regard to the IEEPA duties. For the avoidance of doubt, nothing in this order addresses issues concerning duty free de minimis treatment under 19 U.S.C. § 1321 that are otherwise before this Court.”
While Judge Eaton’s order provides insight as to the potential framework for the refund process, challenges and changes to the refund process remain possible. Therefore, importers are advised to consult with counsel to consider filing protests with CBP and/or claims before the CIT.
The NCBFAA Customs Committee and Counsel of Sandler, Travis & Rosenberg, P.A., will continue to monitor the CIT’s activities as it relates to IEEPA tariff refunds.