Developments in the legality of the IEEPA tariffs challenged in Supreme Court continue to be closely monitored.  Importers should proactively consider options, in consultation with their trade attorney, to protect their interests should the court rule those tariffs unlawful.

Key Takeaways

  • Court of International Trade (CIT) ruling: CIT confirmed its authority to order reliquidation and refunds if the Supreme Court ultimately rules the tariffs unlawful.  The government will not oppose court ordered reliquidation.
  • Refund Pathway Unknown: The remedy for issuance of refunds is unknown.  As a result, attorneys specializing in trade practices are recommending one or more options to preserve your rights.
    • File a lawsuit in the CIT.  Counsel can advise on the purpose and timing of filing.
    • File a protest challenging the liquidation decision by CBP pending a decision by the Supreme Court.
  • Timing Matters: The Supreme Court decision is expected by mid-2026. Importers should maintain detailed entry records and monitor liquidation schedules now.

Proactive Measures

  • Identify duty outlay on IEEPA tariffs and related entries.  Monitor the liquidation.
  • Begin organizing the documentation related to those entries.
  • Consult with a trade attorney.

Mohawk Global Trade Advisors (MGTA) offers a comprehensive support package to position you for potential refunds:

  1. Data Collection & Review
    • Obtain import entry data from ACE and integrate it with client-provided broker/ERP data to create a single, accurate dataset.
  2. File Protective Protests
    • Submit protests within statutory timelines to attempt to preserve refund rights where applicable.
  3. Monitor Entry Information Monthly
    • Track liquidation dates and provide alerts to avoid missed deadlines.
  4. Support Data Gathering for CIT Cases
    • Assist with compiling documentation for attorneys if you are already engaged in litigation.

MGTA brings decades of customs compliance and trade advisory experience with streamlined processes designed to reduce internal workload.

If you have exposure to IEEPA tariffs, now is the time to assess your options. Contact your Mohawk Global or MGTA representative to discuss your risk profile and potential strategies. We’re here to help you prepare for whatever comes next.

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