On May 28, the U.S. Court of International Trade (CIT) ruled that tariffs imposed under the International Emergency Economic Powers Act (IEEPA)—specifically the reciprocal and fentanyl-related tariffs—were unlawful. The Court found that IEEPA did not authorize these tariffs and ordered that the related executive orders be vacated and permanently blocked.

Key Takeaways:

  • Tariff Collection Likely to Continue for Now: U.S. Customs and Border Protection (CBP) is still expected to collect these tariffs until the court issues a formal repeal order.
  • Appeal Expected: The U.S. government has 60 days to appeal and will likely seek a stay to delay the repeal during the appeal process.
  • Refund Timeline Uncertain: It’s not yet clear when or if refunds will be issued, or whether they’ll happen automatically.
  • There is Time!  For entries first subject to tariffs on Feb. 4, liquidation is expected in mid-December, with a protest deadline around mid-June 2026.
  • No PSCs Yet: Post Summary Corrections cannot be filed at this time due to system limitations.

Rest assured that Shapiro will be monitoring liquidations closely!  We are here to support importers with liquidation dates and refund claims, if available, after the appeal is settled. 

We will keep you apprised of future developments.  If you have any questions, please contact [email protected].