CBP Provides Further Details on IEEPA-Related Refund Mechanism
The article discusses U.S. Customs and Border Protection's refund mechanism related to duties imposed under the International Emergency Economic Powers Act (IEEPA).
U.S. Customs and Border Protection (CBP) has submitted a series of declarations to the U.S. Court of International Trade (CIT) in Atmus Filtration, Inc. v. United States (Court No. 26-01259) — on March 6, March 12, and March 19 — outlining both the legal and operational framework for refunds of duties imposed under the International Emergency Economic Powers Act (IEEPA). These developments follow the U.S. Supreme Court’s February 20, 2026, decision, holding that IEEPA does not authorize the... By: Troutman Pepper Locke
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