Protecting Rights to Potential IEEPA Tariff Refunds - Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
The U.S. Supreme Court is currently deliberating the legality of President Trump’s IEEPA tariffs. While a decision is expected soon, importers must consider how to protect their rights to duty refunds should the tariffs be struck down. At this stage, it is not clear whether duty refunds will be available and, if so, what must be done to secure those refunds.
The traditional path to claiming a duty refund is to file a formal protest against each import entry within 180 days of the date of liquidation. Most entries liquidate 314 days after the date of entry although CBP is not bound by that timeframe. CBP can and has, in many instances, liquidated entries in a shorter timeframe. Importers should monitor their entries for liquidation and file timely protests against each liquidated entry challenging the legality of the IEEPA tariffs. If the protests are denied, importers may need to file cases in the U.S. Court of International Trade (“CIT”) to preserve their refund claims. Importers must continue to monitor the situation and be mindful of approaching deadlines.
Second, under a different legal theory, the Government could claim that recovery of IEEPA tariffs will be limited to importers who filed their own individual claims in the CIT. Individual claims should be filed within two years of the date IEEPA tariffs were enacted. Importers may decide to file both protests against liquidation and their own claim in the CIT.
Third, under yet another legal theory, only a court action, filed by the importer prior to liquidation, can trigger refunds of the IEEPA tariffs. In other words, once an entry is liquidated, the importer potentially would be unable to obtain IEEPA refunds, even if it timely files a protest against liquidation. Under this theory, it would be necessary for each importer to file its own complaint in the CIT and to apply for its own preliminary injunction to prevent CBP from liquidating the importer’s entries. This is by far the most conservative approach an importer may take; it will maintain the status quo with respect to the importer’s entries until the picture becomes clearer.
Finally, it is also possible that duty refunds will be issued automatically, without importers having to take any action. Such remedy might come in the form of a Court order based on the existing litigation, Congressional legislation or Executive order. Conversely, even if the U.S. Supreme Court strikes down the tariffs, it is uncertain whether the administration will support a duty refund process for IEEPA tariffs paid on shipments entered prior to the Supreme Court decision. In that event, further litigation may be necessary.
Importers must choose the strategy that is right for them: file protests, file a court action or wait and see what happens. Please contact one of our attorneys if you have any questions.
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Federal Register Notices:
• Subsidy Programs Provided by Countries Exporting Softwood Lumber and Softwood Lumber Products to the United States; Request for Comment Pursuant to the Softwood Lumber Act of 2008
• Quarterly Update to Annual Listing of Foreign Government Subsidies on Articles of Cheese Subject to an In-Quota Rate of Duty
• Antidumping or Countervailing Duty Investigations, Orders, or Reviews: Large Diameter Welded Pipe From the Republic of Türkiye: Final Results of Antidumping Duty Administrative Review; 2023-2024; Correction
• Acetone From the Republic of Korea: Final Results of Antidumping Duty Administrative Review; 2023-2024
• Sales at Less Than Fair Value; Determinations, Investigations, etc.: Silicon Metal From Angola: Preliminary Affirmative Determination of Sales at Less Than Fair Value; Correction
• Investigations; Determinations, Modifications, and Rulings, etc.: Float Glass Products From China and Malaysia; Revised Schedule for the Subject Proceeding
• Subsidy Programs Provided by Countries Exporting Softwood Lumber and Softwood Lumber Products to the United States; Request for Comment Pursuant to the Softwood Lumber Act of 2008
• Quarterly Update to Annual Listing of Foreign Government Subsidies on Articles of Cheese Subject to an In-Quota Rate of Duty
• Antidumping or Countervailing Duty Investigations, Orders, or Reviews: Large Diameter Welded Pipe From the Republic of Türkiye: Final Results of Antidumping Duty Administrative Review; 2023-2024; Correction
• Acetone From the Republic of Korea: Final Results of Antidumping Duty Administrative Review; 2023-2024
• Investigations; Determinations, Modifications, and Rulings, etc.: Float Glass Products From China and Malaysia; Revised Schedule for the Subject Proceeding
• Hard Empty Capsules From Brazil, China, India, and Vietnam; Revised Schedule for the Subject Proceeding
• Antidumping or Countervailing Duty Investigations, Orders, or Reviews: Van-Type Trailers and Subassemblies From Canada, China, and Mexico; Institution of Antidumping and Countervailing Duty Investigations and Scheduling of Preliminary Phase Investigations
• Antidumping or Countervailing Duty Investigations, Orders, or Reviews: Van-Type Trailers and Subassemblies From Canada, China, and Mexico; Institution of Antidumping and Countervailing Duty Investigations and Scheduling of Preliminary Phase Investigations
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Asset-Based and Non-Asset-Based Third Party Logistics Customs Trade Partnership Against Terrorism (CTPAT) Program Pilot - Federal Register
AGENCY: U.S. Customs and Border Protection, Department of Homeland Security.
ACTION: General notice.
SUMMARY: This notice announces that the Department of Homeland Security, acting through the Commissioner of the U.S. Customs and Border Protection (CBP), plans to conduct a pilot for Asset-Based and Non-Asset-Based Third Party Logistics Providers to participate in the Customs Trade Partnership Against Terrorism (CTPAT) Program to determine whether allowing such entities to participate in CTPAT would enhance port security, combat terrorism, prevent supply chain security breaches, or otherwise meet the goals of CTPAT as provided for by Congress. This notice describes the purpose of the pilot, eligible participants, duration of the pilot, and pilot procedures.
DATES: The pilot will begin no earlier than December 1, 2025, and will run for no more than five years. Any extension of this pilot will be announced by a notice published in the Federal Register.
ADDRESSES: Applicants who wish to participate in the CTPAT Pilot Program must send an email to OFO-INDUSTRYPARTNERSHIP@CBP.DHS.GOV, and indicate if they wish to participate as a non-asset-based third party logistics provider (3PL) or an asset-based 3PL. In the subject line of the email, please use “CTPAT 3PL Pilot Program Interest.” Written comments concerning program, policy, and technical issues may also be submitted via email to OFO-INDUSTRYPARTNERSHIP@CBP.DHS.GOV. In the subject line of the email, please use “Comment on CTPAT Pilot Program”.
SUPPLEMENTARY INFORMATION:
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$2.5 million in counterfeit Rolex watches seized by CBP officers in Louisville - U.S. Customs & Border Protection
U.S. LOUISVILLE, Ky— U.S. Customs and Border Protection officers in Louisville seized a shipment of 160 counterfeit watches from Taiwan on November 17. Had these goods been genuine, the shipment would have had a combined Manufacturer’s Suggested Retail Price of $2.57 million.
The shipment was heading to a residence in Houston when officers intercepted the parcel for inspection. Officers discovered 160 Rolex Just Date watches and seized them for bearing the protected trademarks of Rolex. The items were deemed to be inauthentic by CBP’s Centers of Excellence and Expertise, the agency’s trade experts.
“Our CBP officers diligently work to protect honest and hardworking legitimate businesses by targeting and intercepting these fraudulent items,” said Director of Field Operations, LaFonda D. Sutton-Burke, Chicago Field Office. “We continue to protect our community and the consumer from these unregulated counterfeit items that could potentially cause harm to our economy.”
Illegitimate sales are some of the most profitable transnational crimes. Counterfeiters sell inauthentic versions of popular products in response to trends, often through online sources, which adversely impacts legitimate U.S. businesses. These items, including fake medications, perfumes, and cosmetics; children’s toys and costumes; fashion, jewelry, and luxury products; and unsafe electronics and automative parts, can pose serious health and safety risks to American consumers as they are often made with substandard or harmful materials.
CBP helps disrupt these illegal practices. In fiscal year 2025, CBP seized nearly 79 million counterfeit items with a combined MSRP value of over $7.3 billion, had these items been genuine. Counterfeit clothing, consumer electronics, toys, and medications were among the top seized items.
To learn more about what CBP is doing every day to protect Americans from counterfeit goods, and more about the Truth Behind Counterfeits public awareness campaign, please visit: https://www.cbp.gov/trade/fakegoodsrealdangers.
CBP protects the intellectual property rights of American businesses through an aggressive Intellectual Property Rights enforcement program, safeguarding them from unfair competition and use for malicious intent while upholding American innovation and ingenuity. Suspected violations can be reported to CBP here.
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U.S. Court of Appeals Issues Decision in Case on Demurrage and Detention Billing Practices - Federal Maritime Commission
[Posted on November 20, 2025]
On February 23, 2024, the FMC issued its Final Rule on Detention and Demurrage Billing Practices, as required by Congress under the Ocean Shipping Reform Act of 2022. The rule went into effect on May 28, 2024. After the Final Rule was issued, the World Shipping Council, a trade association for vessel-operating common carriers organized under an FMC-filed agreement, appealed the Rule to the U.S. Court of Appeals for the D.C. Circuit, seeking to have it overturned.
On September 23, 2025, the court issued its decision in that case, setting aside just one section of the Rule – 46 C.F.R. 541.4 – which had specified who a demurrage and detention invoice may be sent to. That section of the Rule had limited invoicing to either: (i) the person for whose account the billing party provided ocean transportation or storage of cargo and who contracted with the billing party for the ocean transportation or storage of cargo, or (ii) the consignee.
It is important for the shipping public to be aware that apart from section 541.4, the rest of the Rule remains in effect and is not impacted by the court’s decision. In other words, all of the provisions of 46 C.F.R. 541 except for section 541.4 are and will remain fully applicable. Common carriers and marine terminal operators must continue to follow these requirements when invoicing for demurrage and detention, or face the risk of being found in violation of the Shipping Act. These provisions include those that require a demurrage or detention invoice to contain accurate and sufficient information and those that impose a 30-day issuance deadline; failure to comply with either of these provisions eliminates any obligation of the billed party to pay the applicable charge.
The FMC notes that the court’s decision does not preclude the Commission from addressing who may be invoiced for demurrage and detention in a future rulemaking. Instead, the court noted that the FMC might elect to maintain the same policy concerning who may be invoiced, so long as it provides a fuller explanation of its reasons supporting that policy. These matters may be addressed in a future rulemaking.
For more information about possible violations of the rules that continue to apply to demurrage and detention billing practices, please visit FMC’s Complaints and Assistance page: Complaints and Assistance – Federal Maritime Commission.
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CBP officers seize more than $10 million in methamphetamine at Pharr International Bridge - U.S. Customs & Border Protection
WASHINGTON—In a salad unfit for this year’s Thanksgiving table, U.S. Customs and Border Protection, Office of Field Operations officers at the Pharr International Bridge cargo facility in Pharr, Texas, intercepted $10,300,000 in alleged methamphetamine concealed in a shipment of lettuce.
“Within a shipment of salad greens, our frontline officers discovered contraband that does not belong on any holiday table,” said Port Director Carlos Rodriguez, Hidalgo/Pharr/Anzalduas Port of Entry. “As this seizure aptly illustrates, our officers’ use of tools and technology were instrumental in this massive takedown of hard narcotics.”
On Nov. 21, CBP officers at the Pharr International Bridge encountered a commercial vehicle attempting to make entry to the U.S. from Mexico. The vehicle was selected for further inspection utilizing nonintrusive inspection equipment. Physical inspection led to the discovery of 500 packages of alleged methamphetamine with a combined weight of 1,153.01 pounds (523 kg) concealed within the shipment of lettuce.
CBP OFO seized the narcotics and vehicle. Homeland Security Investigations initiated a criminal investigation.