On March 12, 2026, Judge Richard Eaton of the U.S. Court of International Trade (CIT) held a second conference with the parties in the Atmus Filtration, Inc. vs. United States, et al. litigation matter regarding the progress of Customs and Border Protection (CBP) in establishing a process and procedures to allow for automated refund of
Two Steps Importers Should Take Now to Prepare for IEEPA Tariff Refunds
On March 6, 2026, Brandon Lord, a U.S. Customs and Border Protection (CBP) official who, inter alia, leads CBP’s strategic efforts to enforce and protect tariff revenue, submitted a declaration to the U.S. Court of International Trade outlining a proposed process for issuing refunds for importers who have paid tariffs under the International Emergency Economic
CIT Suspends Earlier Order Directing IEEPA Tariff Refunds
On March 6, 2026, Judge Richard Eaton of the U.S. Court of International Trade (CIT or Court) held a closed conference in Atmus Filtration, Inc. vs. United States, to continue the Court’s process in determining how the International Economic Emergency Powers Act (IEEPA) tariffs can be refunded to importers of record. At the conclusion of
CIT Orders Refund of IEEPA Tariffs
On March 4, 2026, in Atmus Filtration, Inc. vs. United States, Judge Richard Eaton of the U.S. Court of International Trade (CIT) issued an order, referencing the U.S. Supreme Court’s February 20, 2026 ruling in Learning Resources, Inc. v. Trump declaring International Emergency Economic Powers Act (IEEPA) tariffs unlawful, that: (1) “[a]ll importers
Federal Circuit Clears Path for CIT to Oversee IEEPA Tariff Refund Process
On March 2, 2026, the U.S. Court of Appeals for the Federal Circuit (“Federal Circuit”) issued a per curiam order granting the plaintiffs’ February 24, 2026 motion in V.O.S. Selections v. Donald J. Trump, et al. to immediately issue the Federal Circuit’s mandate, remanding the case to the U.S. Court of International Trade (“CIT”) for
After U.S. Supreme Court Invalidates IEEPA Tariffs, Trump Administration Turns to Other Options – What Importers Need to Know
In a 6-3 ruling, the Supreme Court of the United States ruled that the International Emergency Economic Powers Act (IEEPA) does not grant the president power to impose tariffs. In response, President Donald Trump issued a temporary 10% tariff on all imports pursuant to Section 122 of the Trade Act of 1974. Importers of record
Plaintiffs in China Section 301 Tariff Litigation File Petition with U.S. Supreme Court Seeking Review of Federal Circuit Decision
On February 20, 2026, lead counsel for the plaintiff group in the test case for the China Section 301 tariff refund litigation (HMTX Industries LLC, et al. v. United States et al.), filed a Petition for a Writ of Certiorari with the U.S. Supreme Court seeking review of the U.S. Court of Appeals
In Response to U.S. Supreme Court IEEPA Tariff Ruling, USTR Plans to Initiate Section 301 Investigations
On February 20, 2026, in response to the U.S. Supreme Court’s ruling that tariffs under the International Economic Emergency Powers Act (IEEPA) are illegal (see Thompson Hine Update of February 20, 2026), Ambassador Jamieson Greer, the U.S. Trade Representative, issued a statement that the decision “affects [only] one element of the Administration’s” trade
President Trump Implements Temporary Import Duties under Section 122 of the Trade Act of 1974 and Continues the Suspension of Duty-Free De Minimis Exception for International Shipments
On February 20, 2026, President Donald Trump issued a proclamation announcing that he was imposing a temporary import surcharge (i.e., tariff) pursuant to section 122 of the Trade Act of 1974 (19 U.S.C. Section 2132) to address “fundamental international payments problems” that “could impair United States national interests, including economic and national security interests.” Stating
IEEPA-Based Tariffs Ending February 24, 2026
On Sunday, February 22, 2026, U.S. Customs and Border Protection (CBP) issued Cargo Systems Messaging Service (CSMS) Message # 67834313 to clarify that the U.S. government will stop collecting tariffs subject to the International Emergency Economic Powers Act (IEEPA) beginning Tuesday, February 24, 2026. The CSMS message follows the U.S. Supreme Court’s decision on Friday