Tag: IEEPA

  • ACH in ACE: Why Technical Readiness Is Critical for IEEPA Tariff Refund Processing

    The IEEPA Refund Opportunity and Customs Processing Reality The International Emergency Economic Powers Act (IEEPA) has been employed multiple times by recent administrations to impose emergency tariffs on imported goods. Companies that paid duties on goods covered by IEEPA tariffs may be eligible for refunds as policy changes, legal challenges, or new administrations modify these…

  • The Tariff Refund Race: How 1,800+ Companies Are Challenging the US Government and Creating a New Financial Asset Class

    The Tariff Refund Race: How 1,800+ Companies Are Challenging the US Government and Creating a New Financial Asset Class

    Introduction: A Paradigm Shift in Trade Litigation The landscape of US trade policy litigation has undergone a dramatic transformation. What began as isolated challenges to tariff authority has evolved into a massive coordinated legal campaign involving over 1,800 companies seeking to recover billions in duties paid under now-invalid tariffs. This unprecedented wave of litigation represents…

  • Major US Tariff Refund Questions Now in Court: The Filtration Inc v US Case

    Major US Tariff Refund Questions Now in Court: The Filtration Inc v US Case

    The Supreme Court Settled One Question; The CIT Must Answer Others The Supreme Court’s decision on tariff refunds established a foundational principle: importers are owed refunds for duties collected under the International Emergency Economic Powers Act (IEEPA). However, settling the legal principle of refund eligibility does not resolve the practical complexities of execution. The Court…

  • IEEPA Duty Refunds: Why Automatic Payments Are Unlikely and What Importers Should Prepare For

    IEEPA Duty Refunds: Why Automatic Payments Are Unlikely and What Importers Should Prepare For

    The Refund Uncertainty: CBP’s Position on Interest and Individual Review Following the Court of International Trade’s ruling that IEEPA tariffs are unlawful, importers assumed that refund processing would be relatively straightforward: CBP would calculate the difference between duties paid under IEEPA and duties owed under applicable tariff schedules, and refund the difference. However, recent interactions…

  • IEEPA is Over… Sort Of: Understanding the Partial Termination of Emergency Trade Powers

    The Executive Order Terminating IEEPA Ad Valorem Duties: Full Scope and Limitations An Executive Order has terminated all International Emergency Economic Powers Act (IEEPA) ad valorem duties across the full spectrum of earlier orders targeting China, Mexico, Canada, Venezuela, Brazil, Russia, Cuba, and Iran. This represents a complete elimination of IEEPA-based tariff measures that had…

  • Sell-Side Tariff Preparation

    Sell-side tariff preparation for target companies preparing for sale. Compliance cleanup, refund opportunity capture, audit posture.

  • QofE Schedules and Tariff Costs

    Quality of Earnings (QofE) schedules and tariff costs. EBITDA adjustments, run-rate tariff modeling, deal valuation impact.

  • PE Portfolio Tariff Review

    PE portfolio tariff review across multiple companies. Standardized assessment, opportunity identification, value creation.

  • Trump Tariffs 2026 – A Comprehensive Overview

    Comprehensive Trump tariffs 2026 overview. Section 122, IEEPA aftermath, Section 232 sectoral expansions, USMCA review.

  • Reciprocal Tariff Consultant

    Reciprocal tariff consultant. Mirror-tariff scheme analysis, scenario modeling, country-specific exposure.