by Scott Frederick | Mar 9, 2026 | Global Logistics Alerts
by Scott Frederick | Mar 6, 2026 | Global Logistics Alerts
New update on ongoing IEEPA refunds litigation in front of the CIT – Court of International Trade.
New update on the IEEPA tariffs, and this time as an Affidavit / Declaration from Brandon Lord, Customs and Border Protection, Executive Director, Trade Programs, Office of Trade. This is from the same “Atmus Filtration, Inc. v. United States” case pending before CIT.
Executive Director Lord states that there are over $166 billion to be refunded across over 53 million customs entries/declarations, which would require over 4 million working hours from CBP to complete. They are currently updating the ACE system to automate refund amount calculations and expect ACE to be ready in 45 days.
Information in section 22 is interesting… out of 330,566 entities (importers), only 21,423 are set up with the electronic payment system ACH. Note to our clients – make sure you are properly set up for electronic payments with CBP. For more information on how to set up CBP ACH payments, please refer to this guide: https://www.cbp.gov/trade/trade-community/automated/automated-systems/gs-automated-systems/ach/signing.
Everything we have advised you so far still stands; you should still consider auditing your entries, monitor your liquidation dates, and ensure you have all the documents on file before the refund process is fully formalized.
If anyone has questions or concerns, please let us know.
by Scott Frederick | Mar 5, 2026 | Global Logistics Alerts
Brief update on the CIT ruling related to IEEPA and refunds / liquidation of entries.
In Atmus Filtration, Inc. v. United States (March 4, 2026), the CIT directed U.S. Customs and Border Protection (CBP) to liquidate all unliquidated entries subject to IEEPA duties without regard to those duties, and to reliquidate any non-final liquidations accordingly. This follows the U.S. Supreme Court’s decision in Learning Resources, Inc. v. Trump (Feb. 20, 2026), which held the IEEPA duties unlawful.
What does this mean for importers?
First, this is not a narrow ruling. The Court made clear that importers whose entries were subject to the IEEPA duties are entitled to the benefit of the Supreme Court’s decision. The order applies to:
- All unliquidated entries are subject to IEEPA duties
- Liquidated entries that are not yet final
Second, the Court addressed the Supreme Court’s recent decision limiting “universal injunctions,” distinguishing the CIT’s national and exclusive jurisdiction over trade matters. The message is clear: in the trade context, uniformity matters both statutorily and constitutionally.
This is good news, but how exactly CBP will administer this ruling remains to be seen… to state it simply: CBP should process all entries, excluding IEEPA duty amounts, and refund duties already paid through the liquidation and re-liquidation process. There should be more clarity in additional rulings this Friday, and we will keep you posted.
Logistics Plus suggestion is to stay alert and follow the steps below:
- Watch your liquidation dates from the ACE reports
- Consider an HS compliance audit by Gaia Dynamics tools – as a first step, but a potential deeper audit is needed as CBP might intensify reviews and audit entries before issuing refunds
- Work with Logistics Plus to ensure that all your entries are accompanied by complete back-up and that refunds are processed in whichever mode CIT and CBP decide to administer
If you have questions or need assistance, Logistics Plus is here to support you. Let us know.
by Scott Frederick | Feb 24, 2026 | Global Logistics Alerts
Fresh off the CSMS press:
CBP Guidance on Imposing Temporary Section 122 Duties
Customs and Border Protection (CBP) late last night, Feb. 23, provided guidance to the trade regarding the Feb. 20, 2026 Presidential Proclamation, “Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problems,” issued pursuant to Section 122 of the Trade Act of 1974 (Section 122), which imposed an additional 10% ad valorem duty on imported articles of every country for a period of 150 days, unless specifically exempt.
Read the full CSMS bulletin here:
CSMS # 67844987 – Imposing Temporary Section 122 Duties
https://content.govdelivery.com/bulletins/gd/USDHSCBP-40b3b7b?wgt_ref=USDHSCBP_WIDGET_2
Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries
Pursuant to the proclamation issued by the President on February 20, 2026, Imposing a Temporary Import Surcharge to Address Fundamental International Payment Problems, effective with respect to goods entered for consumption, or withdrawn from warehouse for consumption, on or after 12:01 a.m. eastern standard time on February 24, 2026, all goods entering the United States regardless of country of origin are subject to an additional 10% import surcharge, unless specifically exempt. Additionally, pursuant to the Executive Order, Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries, issued on the same day, all goods entering the United States regardless of country of origin remain ineligible for the administrative exemption from duty and certain tax at 19 U.S.C. § 1321(a)(2)(C) (“de minimis treatment”), unless they are goods covered by the exception at 50 U.S.C. 1702(b), i.e., certain donations, information/informational materials, and accompanied baggage for personal use.
Read the full CSMS bulletin here:
CSMS # 67845486 – Continuing the Suspension of Duty-Free De Minimis Treatment for All Countries
https://content.govdelivery.com/bulletins/gd/USDHSCBP-40b3d6e?wgt_ref=USDHSCBP_WIDGET_2
Ending Collection of International Emergency Economic Powers Act Duties
Duties imposed pursuant to IEEPA under the following presidential actions, including all modifications and amendments, will no longer be in effect and will no longer be collected for goods entered for consumption or withdrawn from warehouse for consumption, on or after 12:00 a.m. eastern time on February 24, 2026.
Read the full CSMS bulletin here:
CSMS # 67834313 – Ending Collection of International Emergency Economic Powers Act Duties
https://content.govdelivery.com/bulletins/gd/USDHSCBP-40b11c9?wgt_ref=USDHSCBP_WIDGET_2
If you have questions and need assistance, Logistics Plus is here to support you.
by Scott Frederick | Feb 23, 2026 | Testimonials
“Hey Jim, I have been enjoying the great work of different LP team members on Services that are not usual for the company most folks know me by. Your team is awesome and crushing it. From the Erie Warehouse on Pittsburgh Ave to the Credit Department and now possibly international logistics…Wow is all I can say. Shout out to Scott Motter, Jonn Bowersock, Judy Anen, Eric and Jason in the warehouse…Great service and first rate care for a small customer…Then, on Friday, while listening to NPR, I heard one of your staff members comment on the Tariff situation during the national business and money segment….WOW, Jim I hope you hear it all the time: Thanks for being such a great leader and for having such an awesome company here in Erie.”
– Owner/Founder for Creative Services Group
