U.S. Customs and Border Protection has formally reversed its position on universal IEEPA tariff refunds, asserting for the first time since the Supreme Court struck down IEEPA tariffs in February that it lacks legal authority to process refunds for entries that have achieved final liquidation without an importer-specific court order. The reversal, filed with the Court of International Trade on May 29, directly contradicts earlier guidance that the CAPE refund system would eventually handle finally liquidated entries. Importers of record with entries liquidated more than 180 days ago must now initiate separate Section 1581(i) actions in the CIT to recover tariffs, fundamentally altering the refund landscape on the eve of the June 9 V.O.S. Selections hearing where CBP Commissioner Rodney Scott has been ordered to testify. Only $85 billion of $166 billion in potential IEEPA refunds have entered processing.
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