ST&R Trade Analysis: More About CIT Opinion Repealing Trump Administration IEEPA Tariffs
Sandler, Travis & Rosenberg, P.A. (ST&R) noted the Court of International Trade (CIT) on May 28 ruled the IEEPA tariffs are unlawful. The Court has issued a combined opinion in V.O.S Selections Inc. et al v. Donald J. Trump et al: Court No. 25-66 and The State of Oregon et al v. Donald J. Trump et al: Court No 25-77, finding that IEEPA did not authorize the imposition of either the reciprocal or fentanyl tariffs. As such, the Court determined that the executive orders must be vacated, and their operation permanently enjoined which means that Customs and Border Protection (CBP) should not collect the tariffs. The CIT will soon issue such an order instructing the repeal of the tariffs. The Government has 60 days to file its appeal and is almost certain to seek a stay of the order (suspending the repeal) pending a decision on appeal.
For the immediate term, tariffs are likely to continue to be collected, and it is not yet clear whether or when refunds will be issued, or if they will be automatic. Further information will be provided after the order is issued. However, it is critical for importers to monitor the liquidation of entries on which tariffs were paid to file protests. Post Summary Corrections will not yet be available due to the constraints of the ACE system.
First tariffs Feb 4. Liquidation mid-December. Protest deadline mid-June 2026. There is time to protest if necessary. Our team will keep all clients posted.
As always, we will monitor these developments and update you as information becomes available.
For further questions or discussion, please contact your South East World Wide (Chicago), Ltd. Sales Representative.