tariffs Archives - Customs & International Trade Law Firm

New Executive Order Adjusting Imports of Aluminum, Steel, and Copper into the United States
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New Executive Order Adjusting Imports of Aluminum, Steel, and Copper into the United States
Import, International Trade, tariffs, U.S. Customs and Border Protection (CBP)

New Executive Order Adjusting Imports of Aluminum, Steel, and Copper into the United States

Authors:

Jennifer Diaz, President, Diaz Trade Law
Amber Pirson, Attorney, Diaz Trade Law

On April 2, 2026, the President issued a proclamation strengthening Section 232 actions to adjust imports of aluminum, steel, and copper, continuing to cite national security concerns and the need to reinforce domestic metals industries.

Key elements include: a tiered tariff structure and some products exempt from Sec. 232 tariffs, effective at 12:01 am on April 6, 2026; and manufacturing drawback claims.

Generally, tariffs will be assessed to the full value of imported products, “regardless of their metal content,” with reduced rates for certain products from the United Kingdom (UK) and the same 200% ad valorem duty for subject metal articles from Russia.

Aluminum and steel articles, most copper articles, and certain derivative articles of aluminum and steel…
- 50%, unless either the 25% or 10% rates listed below can apply.
  - 25% for UK products, the aluminum content of which is composed entirely of aluminum that was smelted or most recently cast in the UK, or the steel content of which is composed entirely of steel that was melted and poured in the UK.
  - 10% for derivative articles, steel or copper content, when the metal content was smelted and cast in the U.S.
For certain copper and […]

By Jennifer Diaz|2026-04-06T07:20:28-04:00April 3, 2026|Import, International Trade, tariffs, U.S. Customs and Border Protection (CBP)|0 Comments

The CAPE Refund Process – An Updated Overview
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The CAPE Refund Process – An Updated Overview
tariffs

The CAPE Refund Process – An Updated Overview

On Tuesday, March 31, 2026, CBP announced that it is configuring the Consolidated Administration and Processing of Entries (CAPE) to monitor and provide refunds for IEEPA duties. Here are the four components of CAPE and their current status of completion:

Claim Portal – 85%
Mass Processing – 60%
Review and Liquidation / Reliquidation – 80%
Refunds – 75%

CAPE Phase 1 WILL Accept:

1) Entries With Specific Liquidation Statuses

Entries showing Suspended, Extended, or Under Review status are eligible (including unliquidated entries and entries within the 90-day voluntary reliquidation period).

CBP will strip the IEEPA HTS code and recalculate duties excluding IEEPA. These entries won’t be liquidated through CAPE—they’ll liquidate normally, and IEEPA refunds will be issued at liquidation.

2) AD/CVD-Suspended Entries

AD/CVD entries can be included if liquidation is suspended pending DOC instructions.

3) Warehouse Entries

CAPE will remove IEEPA HTS codes for warehouse entries and withdrawals.

Refunds won’t be processed […]

By Jennifer Diaz|2026-04-01T15:26:27-04:00April 1, 2026|tariffs|0 Comments

IEEPA Tariff Refunds Likely Not Automatic: Why Importers Need a Refund Strategy
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IEEPA Tariff Refunds Likely Not Automatic: Why Importers Need a Refund Strategy
Import, tariffs

IEEPA Tariff Refunds Likely Not Automatic: Why Importers Need a Refund Strategy

Recent developments surrounding tariffs imposed under the International Emergency Economic Powers Act (IEEPA) have created both opportunity and uncertainty for U.S. importers. With the U.S. Supreme Court ruling that IEEPA-based tariffs are unlawful, many companies understandably assume that refunds will follow automatically. In reality, that is far from guaranteed.

For importers seeking to recover duties paid under these tariffs, a proactive legal and compliance strategy is essential.

A Favorable Ruling ≠ Automatic Refunds

The Supreme Court’s determination that IEEPA tariffs are unlawful represents a significant legal milestone. However, the decision does not, by itself, create a streamlined or automatic refund mechanism for affected importers.

On March 4, 2026, Judge Eaton of the Court of International Trade (CIT) issued an order directing U.S. Customs and Border Protection (CBP) to implement a refund process for certain entries that were assessed IEEPA duties. The order contemplated relief to all importers who paid IEEPA duties, stating, “All importers of record whose entries were subject to IEEPA duties are entitled to the benefit of the Learning Resources decision.” However, there is a real question as to whether the court actually has the power to order refunds for importers who have not filed a lawsuit at the CIT. The government is expected to appeal the order.

On March 6, 2026, the United States filed a declaration from Brandon Lord, Executive Director of the CBP Office of Trade with the CIT. […]

By Jennifer Diaz|2026-03-20T09:06:35-04:00March 20, 2026|Import, tariffs|0 Comments

Court Orders Refunds of IEEPA Tariffs – NOW Is the Time to File Litigation at the CIT
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Court Orders Refunds of IEEPA Tariffs – NOW Is the Time to File Litigation at the CIT
Import, International Trade, tariffs, U.S. Customs and Border Protection (CBP), U.S. International Trade Commission (USITC)

Court Orders Refunds of IEEPA Tariffs – NOW Is the Time to File Litigation at the CIT

In a significant development for importers, on March 4, 2026, Judge Eaton of the Court of International Trade (CIT) issued a strong and detailed order requiring the refunds for entries of every plaintiff before the CIT who has challenged these IEEPA Tariffs.

The CIT Order

In the order, Judge Eaton clearly stated that the court has jurisdiction under 28 U.S.C. § 1581(i), the CIT has national jurisdiction and the ability to issue a broad order, that he is the judge to whom all IEEPA refunds have been assigned, and that he views the facts and law as clear. It is not clear whether he is also ordering the refunds for everyone else not in court, which will unquestionably be further litigated.

We note that in response to written questions from the court, U.S. Customs and Border Protection stated that they were continuing to liquidate entries with IEEPA duties if they were deposited at the time of entry, that they were not issuing refunds, and that they had not issued instructions to liquidate without IEEPA duties. They further stated that any refunds will require a review to determine if there was a violation of other customs laws or if other duties, taxes, and fees were still owed. In other words, CBP intends to conduct detailed reviews of all entries before issuing refunds. The responses provided by CBP to the Judge were reviewed by the Judge and likely resulted […]

By Jennifer Diaz|2026-03-06T10:40:19-05:00March 6, 2026|Import, International Trade, tariffs, U.S. Customs and Border Protection (CBP), U.S. International Trade Commission (USITC)|0 Comments

Act Now to Preserve Your Right to Duty Refunds
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Act Now to Preserve Your Right to Duty Refunds
tariffs

Act Now to Preserve Your Right to Duty Refunds

In the wake of the recent Supreme Court ruling that the Trump IEEPA tariffs are unlawful, importers face a clear reality: the duty landscape will remain active, litigated, and evolving. As duties continue to be assessed, challenged, and recalculated, importers must be proactive in protecting their refund rights.

Filing Suit at the CIT for IEEPA Tariffs

Because the Supreme Court has upheld the Federal Circuit’s decision, the case is remanded to the Court of International Trade (CIT). This remand was initially to determine whether it can issue a nationwide injunction to prevent the collection of future IEEPA tariffs, but this has been rendered moot as there is now a CBP CSMS message terminating the collection of the IEEPA tariffs. The secondary issue is whether and how, refunds will be paid.

The President has made it clear that the United States intends to fight the refund process. We are confident that importers who have filed suit in the CIT will be eligible to receive refunds for the IEEPA Tariffs they paid. However, the CIT will need to provide specific instructions for obtaining an order issuing refunds. It is far less clear whether, and how, refunds will be issued for those that do not go to Court.

We encourage all importers impacted by the IEEPA tariffs to file a court challenge in the CIT. We believe that doing so preserves the right to receive refunds for IEEPA tariffs paid without having to pursue a long additional post-decision process.

Legal Challenge to Section 122

On February 20, 2026, President Trump announced he would replace the IEEPA tariffs with a tariff based […]

By Jennifer Diaz|2026-03-02T09:32:45-05:00February 24, 2026|tariffs|0 Comments

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