After the Supreme Court's Tariff Ruling: Where Importer Refunds Stand
In February, the Supreme Court ruled 6-3 that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) exceeded presidential authority. The decision left refunds to the Court of International Trade, which has since ordered customs to stop collecting IEEPA duties on unliquidated entries and to reliquidate others without them. Refund rights generally belong to the importer of record, and protests on liquidated entries usually must be filed within 180 days. (Compiled by GSM from public information.)
Published by GSM · USA (original Chinese edition)
Photo: 美国最高法院大楼，Wikimedia Commons（CC BY-SA 4.0）
