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Denise Calle

IEEPA Tariff Refunds: Why an Individual CIT Lawsuit May Be the Best Path to Recovery

Customs and Trade /

Importers seeking refunds of IEEPA duties now face an important strategic decision: join the certified class action or file an individual lawsuit in the U.S. Court of International Trade (“CIT”). While the class action may benefit smaller importers, importers with substantial refund exposure should strongly consider filing an individual CIT action. In our view, it

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International Emergency Economic Powers Act (IEEPA) Duty Refunds – CAPE To Launch April 20

Customs and Trade /

CAPE Phase 1 Launches April 20 U.S. Customs and Border Protection (CBP) confirmed Phase 1 of the Consolidated Administration and Processing of Entries (CAPE) portal launches on April 20, 2026, to handle IEEPA tariff refunds. This follows the Court of International Trade’s (CIT) directive after dismissing Atmus Filtration, Inc. v. United States and selecting Euro-Notions

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IEEPA Tariff Refunds: Essential ACE Setup, ACH Enrollment, and Reporting Requirements

Customs and Trade /

UPDATE: CBP Creates REV-613 ACH Rejected Refunds Report (March 26, 2026) CBP has launched a new ACE report to track electronic refund rejections, critical for importers preparing for IEEPA tariff refunds through the CAPE system. Here’s what importers must know: REV-613 ACH Rejected Refunds Report Purpose: Identifies refunds rejected solely due to missing or incorrect banking

IEEPA Tariff Refunds: Essential ACE Setup, ACH Enrollment, and Reporting Requirements Read More »

Supreme Court Strikes Down IEEPA Tariffs: What Importers Need to Know Now

Customs and Trade /

The U.S. Supreme Court has invalidated the Trump Administration’s IEEPA-based tariffs, reshaping the legal landscape for emergency tariff authority while simultaneously triggering a new round of trade measures that importers must navigate. Below is a practical breakdown of what happened, what replaces the IEEPA tariffs, and what companies should be doing in the near term.​

Supreme Court Strikes Down IEEPA Tariffs: What Importers Need to Know Now Read More »

U.S. Customs officer at a port facing a shipping container closed off with stop signs and barrier tape

2026 Trade Enforcement: Why Import Compliance Is Now a Board-Level Risk

Customs and Trade /

U.S. customs and trade enforcement is entering 2026 at full throttle, and importers that treat compliance as a back-office task are assuming significant legal and financial risk. Reciprocal tariffs, expanded Section 232 investigations (based on shifting interpretations of the required value to declare for Section 232 purposes), aggressive use of the False Claims Act, and

2026 Trade Enforcement: Why Import Compliance Is Now a Board-Level Risk Read More »

CBP Electronic Refunds Interim Rule: What Importers Need to Know Now

Customs and Trade /

CBP’s interim final rule requiring electronic refunds took effect on February 6, 2026. Importers expecting refunds of duties, taxes, fees, or interest should treat ACH refund setup as an active compliance issue now, especially if ACE refund instructions, banking details, or designated agent information were never fully completed. The immediate question is no longer how

CBP Electronic Refunds Interim Rule: What Importers Need to Know Now Read More »

U.S. Customs officer at a port facing a shipping container closed off with stop signs and barrier tape

U.S. Customs Detained My Goods: What Importers Need to Know

Customs and Trade /

Importers facing a U.S. Customs and Border Protection (CBP) detention must act quickly to protect their shipments, cash flow, and compliance record. A delay during the detention window can lead to seizure or exclusion proceedings, higher costs, and long‑term consequences for an importer’s CBP history. Detention vs. Seizure and Exclusion When CBP holds or detains goods, the

U.S. Customs Detained My Goods: What Importers Need to Know Read More »

Recommended Strategy for Importers on 2025 IEEPA Tariff Refunds

Customs and Trade /

On December 15, 2025, the U.S. Court of International Trade (CIT) issued a pivotal decision affecting importers seeking refunds of tariffs imposed under the International Emergency Economic Powers Act (IEEPA). The Court denied a motion by a consolidated group of plaintiffs (including Costco) that sought an injunction preventing U.S. Customs and Border Protection (CBP) from liquidating IEEPA‑tariffed entries. The Court’s decision

Recommended Strategy for Importers on 2025 IEEPA Tariff Refunds Read More »

CF‑28/29 Enforcement: What Importers Are Seeing Now on IEEPA and Steel/Aluminum Tariffs

Customs and Trade /

In recent months, there has been a noticeable shift in how U.S. Customs and Border Protection (CBP) is handling Requests for Information (CF‑28) and Notices of Action (CF‑29) in the Section 232 and IEEPA tariff context. Importers, brokers, and in‑house counsel should expect more direct CF‑29s proposing duty increases, with less reliance on CF‑28s as

CF‑28/29 Enforcement: What Importers Are Seeing Now on IEEPA and Steel/Aluminum Tariffs Read More »

Navigating the IEEPA Tariff Challenges— Preserve Your Rights to Potential IEEPA-Based Tariff Refunds

Customs and Trade, USTR /

The ongoing court challenges to tariffs imposed under the International Emergency Economic Powers Act (IEEPA) are creating uncertainty for many U.S. importers. Recent federal court rulings have questioned whether IEEPA authorizes tariff measures at all, and the Supreme Court has now agreed to review the issue. If the Court ultimately finds these duties unlawful, the decision could

Navigating the IEEPA Tariff Challenges— Preserve Your Rights to Potential IEEPA-Based Tariff Refunds Read More »

Presidential Action Imposing Duties on Imports from Canada, Mexico and China

Customs and Trade /

On February 1, President Trump issued a White House Fact Sheet announcing the imposition of 25% tariffs on Canadian- and Mexican-origin goods, and 10% tariffs on Canadian-origin “energy and energy resources”[1] and Chinese-origin goods. On the same day, Trump issued an Executive Order imposing these announced duties on products of Canada.  While the White House

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Anticipating President-Elect Trump’s Executive Orders and Trade Remedy Tariffs

Customs and Trade, USTR /

As President-elect Donald Trump prepares to assume office next Monday (January 20), news reports suggest he intends to issue approximately 100 executive orders on Monday or shortly thereafter.  Given his repeated emphasis on tariffs as a policy tool during the 2024 election and the run-up to his inauguration, we expect new tariff actions to be

Anticipating President-Elect Trump’s Executive Orders and Trade Remedy Tariffs Read More »

CBP Operations During ILA Strike – Updates from CBP Trade Call and Recent Cargo Systems Messaging Service

Customs and Trade, USTR /

The International Longshoremen’s Association (ILA) strike is in effect as of October 1, 2024, until the large U.S. maritime workers’ union finalizes negotiating with the United States Maritime Alliance (USMX). This strike has shut down approximately 36 major U.S. ports along the East Coast and the Gulf of Mexico leading to significant disruption in U.S.

CBP Operations During ILA Strike – Updates from CBP Trade Call and Recent Cargo Systems Messaging Service Read More »

USTR and the White House Announce the Increase of Section 301 Tariffs on Certain Products, a Limited Exclusion Process, and the Increase of CBP Enforcement

USTR, Customs and Trade, Uncategorized /

Today, the White House and the Office of the U.S. Trade Representative (USTR) announced the results of the USTR’s statutory 4-year review of the tariff actions in the Section 301 investigation of China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation (the China tariffs imposed under former President Trump).  As had

USTR and the White House Announce the Increase of Section 301 Tariffs on Certain Products, a Limited Exclusion Process, and the Increase of CBP Enforcement Read More »

Importing Human Food to the U.S.: FDA Prior Notice, FSVP, and What Importers Must Know

Customs and Trade, USTR /

Reviewed by Mason Weeda (FDA) Most food-import trouble starts with FDA Prior Notice, and it almost never looks like trouble at the time. A filing goes in a little late, or with a product code that does not match the entry, and the paperwork seems fine. Then the container is sitting at the port, the

Importing Human Food to the U.S.: FDA Prior Notice, FSVP, and What Importers Must Know Read More »

International Travelers Beware: CBP Seized More Than $7 million from Travelers Across the U.S. in October 2023

Customs and Trade, Uncategorized, USTR /

Did you know that if you travel to the U.S. carrying large amounts of money, you are required to report that money to U.S. Customs and Border Protection (CBP)?  Failure to report can lead to the seizure of your money by CBP, with no guarantee that it will be returned to you. The penalties for

International Travelers Beware: CBP Seized More Than $7 million from Travelers Across the U.S. in October 2023 Read More »

Decoding CBP’s Modernized Customs Broker Regulations – What You Need to Know

Customs and Trade, Uncategorized /

U.S. Customs and Border Protection (CBP) issued the final rule modernizing the customs broker regulations 19 CFR 111 with an effective date of December 19, 2022.   Key changes include transitioning to a national permit framework, requiring that a customs broker have direct communication with an importer, revising the standard of care of using responsible supervision

Decoding CBP’s Modernized Customs Broker Regulations – What You Need to Know Read More »

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