Trade Attorney Suggests Timely Filing of Protests Amid CBP's Reported Early Liquidations
CBP has been liquidating entries related to the International Emergency Economic Powers Act tariffs faster than the typical 314-day cycle, so importers should monitor and track those entries that they plan to file protests on, a trade attorney suggested in a note to clients this week.
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"For any liquidated entries on which IEEPA tariffs were paid, importers should consider filing protests now," trade attorney Ted Murphy of Sidley Austin said in the Nov. 13 note. Protests must be filed within 180 days of the date of liquidation, he continued.
Murphy's note comes as the Supreme Court takes up the question of the legality of imposing tariffs under the IEEPA (see 2511050001). One of the looming uncertainties from this proceeding is whether CBP will pay back the duties should the Supreme Court determine that President Donald Trump did not have the authority to levy duties under the IEEPA.
While it's yet to be determined how refunds would be issued, let alone how the Supreme Court might ultimately rule, Murphy suggested that companies "make sure that they have the information necessary to substantiate the IEEPA tariffs paid to date," which can be done by downloading import reports in ACE.
Companies should consider filing protests with CBP, because having a protest ready with the agency after the Supreme Court's decision could quicken CBP's ability to refund duties, should the Supreme Court rule that the IEEPA tariffs weren't valid, Murphy said.
What's more, "importers may be required to file protests to claim a refund after the date of the decision," Murphy said. Once the Supreme Court renders its decision, CBP will be able to decide on individual claims for IEEPA refunds, he continued. But before the decision, CBP was not authorized or equipped to make such a call, he said.