IEEPA refunds and CAPE
The emergency-powers tariffs, the litigation that ended them, and how refunds are actually paid.
- IEEPA refunds and CAPE
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Section 122 Tariffs: Status Update
Navigating Section 122 Tariff Litigation: Current Status and Essential Strategies to Preserve Refund Rights The landscape of international trade law continues to experience rapid shifts, and importers who paid duties under the temporary…
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US Government Challenges Universal Tariff Refunds: What Importers Need to Know
The U.S. government is actively challenging a Court of International Trade (CIT) ruling that ordered U.S. Customs and Border Protection (CBP) to issue tariff refunds to all affected businesses- even those that never filed a lawsuit. In…
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Section 122 Tariffs Update
Following the U.S. Supreme Court’s landmark decision in Learning Resources, Inc. v. Trump, which struck down the previous tariff regime imposed under the International Emergency Economic Powers Act (IEEPA), the Administration responded…
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CAPE Phase 2 Is Live, But Millions of Tariff Refunds Are Failing: What Importers Need to Know
The rollout of U.S. Customs and Border Protection’s (CBP) automated refund mechanism for struck-down International Emergency Economic Powers Act (IEEPA) tariffs has reached a critical juncture. On July 1, 2026, CBP submitted its latest…
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IEEPA Tariff Refund Process Faces Operational and Legal Challenges
There were several significant developments this week regarding the ongoing refund process for tariffs imposed under the International Emergency Economic Powers Act (IEEPA). Following the Supreme Court’s decision invalidating the IEEPA…
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Upcoming Webinar Featuring Fan Chen, Esq. and Shannon Liang, Esq.: “2026 IEEPA/CAPE Tariff Recovery for Chinese Enterprises in the US + Texas SB-17 Penetrating Regulatory Firewall Strategy”
(Please Note: This seminar will be in Chinese.) Join us on Zoom on Thursday May 28th at 8 PM (US Central Time) for an exclusive seminar with Fan Chen, founding partner of Mosaic, a law firm based in Texas, and Shannon Liang, our…
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CIT Invalidates Section 122 Tariffs — What Importers Should Know Now
On May 7, 2026, the U.S. Court of International Trade (“CIT”) issued a major ruling striking down the Administration’s 10% global import surcharge imposed under Section 122 of the Trade Act of 1974. The decision represents another…
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CBP CAPE SYSTEM LIVE TODAY: A New Era for IEEPA Duty Refunds
As of April 20, 2026, U.S. Customs and Border Protection (CBP) has officially launched Phase 1 of the Consolidated Administration and Processing of Entries (CAPE) system within the ACE Secure Data Portal. This long-anticipated…
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CIT Amends Order on IEEPA Tariff Refunds: What Importers Should Know
The landscape for recovering tariffs paid under the International Emergency Economic Powers Act (IEEPA) has shifted again, following a new move by the Court of International Trade (CIT). CIT Judge Eaton has issued a revised order on…
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Court Temporarily Pauses Immediate Compliance Order as CBP Prepares System for IEEPA Tariff Refunds
New developments in the ongoing litigation over the IEEPA tariffs provide further insight into how and when importers may receive refunds of duties that courts have already held were unlawfully imposed. Recent filings from U.S. Customs…
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CIT Issues Landmark Order: CBP Must Liquidate Entries Without Invalid IEEPA Tariffs
CIT Issues Landmark Order: CBP Must Liquidate Entries Without Invalid IEEPA Tariffs by Isabella Ampudia
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CIT Orders CBP to Liquidate IEEPA Entries Without the Unlawful Tariffs
In a significant development following the Supreme Court’s decision invalidating the IEEPA tariffs, the United States Court of International Trade has issued an order directing U.S. Customs and Border Protection to liquidate affected…
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IEEPA TARIFFS HALTED: CBP GUIDANCE ISSUED
IEEPA Refunds: Are You Ready for the Ruling by Isabella Ampudia
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The 150-Day Surcharge: Navigating the Section 122 Transition
New Global Surcharge: Section 122 in Effect by Isabella Ampudia
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ARANCELES IEEPA ILEGALES: La Corte Suprema otorga una victoria decisiva a los importadores
En una decisión histórica, la Corte Suprema de los Estados Unidos ha determinado que los aranceles impuestos en virtud de la International Emergency Economic Powers Act (“IEEPA”) son ilegales. Con este fallo, la prolongada incertidumbre…
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DAZI IEEPA ILLEGITTIMI: La Corte Suprema riconosce una vittoria decisiva agli importatori
In una decisione storica, la Corte Suprema degli Stati Uniti ha stabilito che i dazi imposti ai sensi dell’International Emergency Economic Powers Act (“IEEPA”) sono illegittimi. Con tale pronuncia, l’incertezza protrattasi nel tempo…
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IEEPA 关税违法：美国最高法院向进口商作出决定性胜利判决
Chinese-language version (PDF) of: IEEPA TARIFFS UNLAWFUL
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IEEPA TARIFFS UNLAWFUL: Supreme Court Hands Decisive Victory To Importers
In a landmark decision, the United States Supreme Court has held that the tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”) are unlawful. With that ruling, the long-running uncertainty surrounding the…
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CIT Rules IEEPA Tariffs May Be Recovered Through Legal Action
Recent developments in the ongoing IEEPA tariff litigation have brought important clarity for U.S. importers seeking refunds of unlawfully imposed duties. While uncertainty continues to surround administrative refund mechanisms, the…
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联邦上诉法院裁定 IEEPA 关税违法，但退款是否仍存疑？采取保护性法律行动可保全您的权利
Chinese-language version (PDF) of: Federal Appeals Court Rules IEEPA Tariffs Unlawful, But Is A Refund Doubtful? Protective Legal Action Could Preserve Your Rights
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La Corte d’Appello Federale Dichiara Illegittimi i Dazi IEEPA: Ma il Rimborso è Incerto? Un’Azione Legale Preventiva Potrebbe Preservare i Vostri Diritti
Importanti sviluppi nel diritto del commercio internazionale statiunitese stanno creando una finestra di opportunità sempre più ristretta per gli importatori che desiderano preservare eventuali diritti al rimborso dei dazi imposti ai…
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Federal Appeals Court Rules IEEPA Tariffs Unlawful, But Is A Refund Doubtful? Protective Legal Action Could Preserve Your Rights
Major developments in international trade law may be creating a narrowing window of opportunity for U.S. importers seeking to preserve their potential rights to IEEPA tariff refunds. Many companies, including Costco Wholesale…
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IEEPA Tariffs at the Supreme Court: What Importers Need to Know About Duty Recovery
On September 9, 2025, the Supreme Court agreed to expedited review of two consolidated appeals challenging the legality of the Trump administration’s tariffs imposed under the International Emergency Economic Powers Act (IEEPA). These…
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Supreme Court to Hear IEEPA Tariff Case on Expedited Basis
Late yesterday, the U.S. Supreme Court officially agreed to hear the IEEPA tariff case on an expedited basis. Oral arguments are scheduled for the first week of November, and therefore, a final ruling could come as early as late…
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Reciprocal Tariffs Lose At Appeals Court, Battle Moves To Supreme Court
On Friday, the U.S. Court of Appeals for the Federal Circuit issued a major ruling on the scope of presidential tariff authority. In a 7–4 decision, the court found that former President Trump exceeded his powers under the International…
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Global Guidance for International Mail: New Duty Collection Rules Take Effect August 29, 2025
Effective August 29, 2025, U.S. Customs and Border Protection (CBP) will implement sweeping changes to the way duties are assessed and collected on international mail shipments. Under Executive Order 14324, Suspending Duty-Free De…
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HTSUS Reporting Sequence: Why the August 7 Reciprocal Tariff Changes Matter to Your Bottom Line
On August 7, 2025, a fresh round of reciprocal tariff updates took effect under Executive Order 14257, as amended, and they bring with them more than just new duty rates. For importers, brokers, and compliance teams, the real story is…
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U.S. Court of International Trade Denies Relief For Chinese De Minimis Goods
On July 28, 2025, the U.S. Court of International Trade (CIT) denied a motion for a preliminary injunction which sought to block the end of the de minimis exception for imports from China. The decision adds another layer of complexity…
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TARIFF PAUSE TO END: Reciprocal Tariffs Set To Return July 9
All eyes are on the United States and its trading partners as the deadline to make a deal approaches. The Reciprocal Tariffs, reduced to just 10% for most countries for 90 days, are set to return to full force unless trading partners…
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BREAKING: Fentanyl, Reciprocal Tariffs Struck Down, Other Tariff On The Way?
On May 28, 2025 a three-judge panel at the U.S. Court of International Trade (“CIT”) issued a finaljudgement vacating and permanently enjoining the Fentanyl Tariffs, as well as the Reciprocal Tariffs. Thisorder has tremendous…
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EU Goods Threatened With 50% Tariff
At a time where many countries are mitigating the Reciprocal Tariff by negotiating with the United States, the EU may have its tariff rate raised by 50%. While there has been no official order from the White House, President Trump…
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TARIFFS REDUCED: U.S. and China strike a trade deal in Geneva.
Under a shady tree on Lake Geneva, delegates from the United States and China reached a trade deal that will see the relaxing of reciprocal tariffs on both sides. The deal was concluded this weekend during planned negotiations between…
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CHINA TARIFFS AT 104%: Rates Raised On Most Goods
On Tuesday, April 8, 2025, the White House signed off on a 50% increase to the Reciprocal Tariff on China, bringing the total of general tariffs on Chinese imports to 104%. This escalation comes as China retaliated against the 34%…
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TARIFF RELIEF: Country-Specific Tariffs Paused 90 Days For All Except China
The tariff situation globally continues to change rapidly. Just this afternoon, on April 9, 2025, President Trump announced a relaxing of his sweeping tariff plan. Background On Wednesday, April 2, 2025, President Trump signed an…
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Reciprocal tariffs explained by tariff lawyers
On Wednesday, April 2, 2025 President Trump signed an executive order (the “EO”) that stands to be the most consequential of his presidency; the EO imposes “reciprocal tariffs” that touch and concern just about every good imported into…
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Presidential Tariff Power via Executive Order, and Potential Constraints
The President of the United States wields considerable influence through executive orders and the authority to impose tariffs, tools that allow for rapid policy shifts without immediate congressional approval. In the one month since its…
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NEW STEEL AND ALUMINUM TARIFFS, RECIPROCAL TARIFFS: WHAT YOU NEED TO KNOW
A new round of executive orders (“EO”) are expected from the White House soon, which could see new tariffs across the board. This comes after last week saw the levying of tariffs against China, Mexico, and Canada, with the Canada and…
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