The 150-Day Surcharge: Navigating the Section 122 Transition
New Global Surcharge: Section 122 in Effect by Isabella Ampudia

New Global Surcharge: Section 122 in Effect by Isabella Ampudia
IEEPA Refunds: Are You Ready for the Ruling by Isabella Ampudia
En una decisión histórica, la Corte Suprema de los Estados Unidos ha determinado que los aranceles impuestos en virtud de la International Emergency Economic Powers Act (“IEEPA”) son ilegales. Con este fallo, la prolongada incertidumbre en torno a los llamados “Fentanyl Tariffs” y “Reciprocal Tariffs” ha quedado finalmente resuelta al más alto nivel judicial. Sin embargo, para los importadores, la […]
In una decisione storica, la Corte Suprema degli Stati Uniti ha stabilito che i dazi imposti ai sensi dell’International Emergency Economic Powers Act (“IEEPA”) sono illegittimi. Con tale pronuncia, l’incertezza protrattasi nel tempo riguardo ai cosiddetti “Fentanyl Tariffs” e “Reciprocal Tariffs” è stata definitivamente risolta al massimo livello giudiziario. Per gli importatori, tuttavia, la domanda più importante non è più […]
In a landmark decision, the United States Supreme Court has held that the tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”) are unlawful. With that ruling, the long-running uncertainty surrounding the so-called “Fentanyl” and “Reciprocal” tariffs has finally been resolved at the highest level. For importers, however, the most important question is no longer whether the tariffs were […]
IEEPA Refunds: Are You Ready for the Ruling by Isabella Ampudia
U.S. Customs and Border Protection has announced a significant modernization of its refund process that will directly affect importers, customs brokers, and other members of the trade community. Beginning February 6, 2026, CBP will transition away from issuing paper refund checks and will instead require refunds to be processed electronically through the Automated Commercial Environment (ACE) Portal, absent a narrowly […]
Recent developments in the ongoing IEEPA tariff litigation have brought important clarity for U.S. importers seeking refunds of unlawfully imposed duties. While uncertainty continues to surround administrative refund mechanisms, the Court of International Trade (“CIT”) has now confirmed that importers who pursue legal action can still obtain refunds, even if their entries liquidate while the litigation is pending. What Changed? […]
Importanti sviluppi nel diritto del commercio internazionale statiunitese stanno creando una finestra di opportunità sempre più ristretta per gli importatori che desiderano preservare eventuali diritti al rimborso dei dazi imposti ai sensi dell’IEEPA. Molte aziende, tra cui Costco Wholesale Corporation, hanno recentemente avviato cause presso la U.S. Court of International Trade, sostenendo che potrebbe presto essere troppo tardi per citare […]