More than $133 billion was collected by the U.S. government in tariffs under IEEPA, declared illegal by the Supreme Court. Companies that paid them are entitled to recover them.
Importers have only two years from the date of the illegal payment to file the claim before the CIT (US Court of International Trade). Consult with us about your situation as soon as possible to avoid losing this right.
The U.S. Supreme Court issued a landmark 6-3 ruling declaring tariffs imposed by the Trump administration under the International Emergency Economic Powers Act (IEEPA) illegal. The decision opens the door for thousands of companies around the world - including many Spanish companies - to claim back the tariffs they paid on their imports into the US.
At Conesa Legal, in collaboration with the lawyers of our Aliant Law Plus network specialized in Washington D.C. with more than 30 years of experience in international commercial litigation before the U.S. Court of International Trade (CIT), we offer you a comprehensive service to manage your claim from Spain.
The Trump administration used IEEPA - an emergency law - to unilaterally impose tariffs on a wide range of products imported into the United States. Companies that wanted to sell their products in the U.S. market had no choice but to bear these additional costs or pass them on in their prices.
The Supreme Court ruled that the President had no legal authority to impose these tariffs under IEEPA, and declared them null and void. This means that the tariffs were illegally collected and, therefore, must be refunded.
According to our Washington, D.C.-based cooperating attorney:
"The U.S. Court of International Trade has confirmed that it has the power to order the reliquidation and refund of the IEEPA tariffs, and will retain jurisdiction during the two-year statute of limitations."
Despite the Supreme Court ruling, the administration is unwilling to voluntarily return the more than $133 billion collected. Reports point to the following maneuvers:
In this context, acting quickly and having adequate legal representation is a necessity to be left behind in an endless queue of refund claims.
The law states that only the importer of record - importantly, the company listed on U.S. Customs documents as legally responsible for the importation - has standing to file the claim with the CIT.
However, the economic impact is much broader. Many Spanish companies contractually assume the cost of duties without formally being the importer of record. In these cases, they have contractual rights against the importer to recover their money once the refund has been obtained. Parties with a direct economic interest include:
The Court of International Trade (CIT) is the specialized U.S. federal court based in New York. It is the exclusive forum for these types of claims and the only judicial body with jurisdiction to order the refund of IEEPA duties. Currently, more than 1,000 cases have already been filed in this court.
This is the only mandatory and most urgent step. The deadline is two years from the illegal payment. Without this claim, there is no possibility of recovering the duties.
IEEPA claims do not require a protest to CBP. The CIT has expressly confirmed this: the route is directly through the courts.
Secure jurisdiction, preserve your place in line, and prevent the government from claiming waiver or untimeliness.
Entry declarations, payment records, clearance notices and IEEPA duty calculations paid. Normally handled by your customs broker.
The court will issue schedules, pooling instructions and rulings on government attempts to delay payments. Active legal representation is essential.
Not necessarily. If you refunded duties to the importer of record through a contractual agreement, you may be entitled to recover them once the importer obtains the refund. Please ask us about your specific situation.
This is a multi-year process. The government will try to slow it down as much as possible. That is why it is critical to act quickly and have skilled legal representation to keep you in the right position.
No. The CIT has expressly confirmed that IEEPA claims do not require prior protest to CBP. The direct route is to file a claim with the CIT under 28 U.S.C. § 1581(i).
Primarily: customs entry declarations, duty payment vouchers, notices of liquidation, and calculations of IEEPA duties paid. In many cases, your customs broker already has this documentation.
Contact us for a no-obligation consultation. We will evaluate your case, review your documentation and explain whether you are entitled to claim and the most effective way to do so.