Tag: IEEPA
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Tracking CIT and Federal Circuit cases on IEEPA refunds, Section 122 challenges, and post-SCOTUS tariff litigation. Updated regularly.
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Three plausible scenarios for what replaces the Section 122 surcharge after July 24 expiration. Congressional extension, sectoral 232 expansion, or tariff vacuum.
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How Section 122 stacks (or does not) with Section 232, Section 301, AD/CVD, and base MFN. Worked examples by origin and HS classification.
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How USMCA-qualifying goods are exempt from Section 122. Qualification requirements, documentation, and the central commercial advantage in 2026.
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CAPE’s Phase 1 vs Phase 2 IEEPA refund coverage. Entry types, eligibility windows, and what gets included or excluded in each phase.
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Section 301 impact on Chinese electronics imports. List 3 and List 4A coverage, exclusion history, and mitigation strategies for SMB electronics importers.
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FTZ admission status types. Privileged Foreign (PF), Non-Privileged Foreign (NPF), Domestic. Tariff implications of each.
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Tariff refund calculator methodology. IEEPA refunds via CAPE, drawback, protest filings. Worked examples and recovery estimates.
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CBP reconciliation entries. When to use, how flagging works, true-up process, IEEPA refund interaction.