12/19/2025
CIT Confirms Court Authority to Order Refunds on IEPPA Duties Without Required Protests
Check out this week's Customs Corner to read about court authority for IEPPA duty refunds, CBP's documentation requirements for Section 232 metals, and more.
Trade and Customs Updates
1) CIT Confirms Court Authority to Order Refunds on IEPPA Duties Without Required Protests
In a previous publication, we advised that brokers and trade attorneys felt that filing placeholder protests was the most effective way to preserve your rights to obtain IEEPA duty refunds. This update is confirming that a recent decision by the U.S. Court of International Trade (CIT) has clarified that importers are not required to file administrative protests to seek refunds on duties assessed under the International Emergency Powers and Procedures Act (IEPPA).
While the precise refund mechanism has still yet to be determined, the decision establishes that the CIT may grant refunds regardless of the liquidation status of the underlying entries, provided the court finds the IEPPA duties unlawful. However, this authority applies exclusively to import entries that are the subject of court action.
Under 28 USC 1581(i), cases filed in the CIT extend to all entries filed within two years prior to the initiation of the court case. In the current context, this means all entries subject to IEPPA duties—first imposed in February 2025—could be covered by pending litigation.
Given the scope of the court’s ruling, legal experts continue to recommend that affected parties initiate litigation in the CIT as soon as possible, ideally before the Supreme Court issues a decision, to ensure eligibility for potential refunds. Stakeholders are advised to monitor developments closely as further details on the refund process emerge.
2) CBP Clarifies Documentation Requirements for Section 232 Metal Content Calculations
In last week’s edition of Customs Corner, additional guidance from the Base Metals Centers of Excellence and Expertise (CEE) was shared regarding the calculation of metal content value for articles and derivatives subject to Section 232 tariffs on steel, aluminum, and copper.
Since the publication, new information has emerged about the specific documentation Customs and Border Protection (CBP) now requests when issuing a CF28 (Request for Information) to confirm the content breakdown of imported metals. Importers and brokers should be prepared to provide detailed explanations of their calculation methods, itemized cost analyses, identification of the party responsible for the calculations, confirmation of importer awareness, and comprehensive supporting documentation. This includes invoices, packing lists, product schematics or diagrams indicating metal content by section or component, and photographs of the product in its imported state.
Specific questions within a CF28 include the following:
- Calculation Method: Provide the method used to calculate the steel content and non-steel content (“the breakdown”) of the product.
- Detailed Explanation: Explain in detail how the breakdown was calculated based on the total value of the product.
- Cost Analysis: Specify the costs that were added and subtracted to each part of the breakdown.
- Responsible Party: Identify who calculated the breakdown.
- Importer Awareness: If the importer did not calculate the breakdown, confirm whether they are aware of how it was calculated.
- Supporting Documents: Submit all documents related to the calculations of the breakdown.
- Invoices and Packing Lists: Provide all invoices and packing lists associated with the entry.
- Schematics/Diagrams: Include schematics or diagrams of the product that indicate the steel content of each section, component or part, along with the percentage of steel content by total weight. of the product.
- Photograph Requested: Provide a photograph of the product in its imported state.
GEODIS will continue to monitor developments in CBP’s requirements and provide timely updates to stakeholders.
3) CBP Releases New "Unstacking Certain Tariffs Chart" to Guide Importers
U.S. Customs and Border Protection (CBP) has published a new Unstacking Certain Tariffs Chart designed to help importers navigate how specific tariffs are applied—or "unstacked"—on certain imported goods. The chart provides a visual explanation of tariff calculations and layers, making it easier for businesses to understand their obligations.
Reference:
- Unstacking Certain Tariffs Chart | U.S. Customs and Border Protection
- International Emergency Economic Powers Act (IEEPA) Frequently Asked Questions | U.S. Customs and Border Protection
4) USDA Seeks Public Input on Possible New Rules for Refined Sugar Imports Under New Law
The U.S. Department of Agriculture (USDA) has issued a call for public comments regarding the potential implementation of new terms and conditions for refined sugar imports.
This request follows the recent enactment of the One Big Beautiful Bill Act, signed into law by President Trump on July 4, 2025 (Public Law 119-21).
Section 10312 of the new law amends the Agricultural Adjustment Act of 1938 and requires the Secretary of Agriculture to conduct a study to determine whether additional regulations for refined sugar imports are necessary and appropriate. The USDA’s review will focus on the potential impacts of such changes on the domestic sugar industry, including domestic sugar beet and cane producers, processors, and refiners.
The USDA specifically seeks feedback on whether there is a need to:
- Define “refined sugar” more precisely (e.g., requiring a minimum polarization of 99.8 degrees),
- Set standards for color or reflectance based on international methods,
- Establish packaging and transportation requirements for refined sugar,
- Require documentation ensuring imported refined sugar will not undergo further refining in the U.S.,
- Prescribe terms to prevent unlawful sugar imports,
- And consider any other necessary definitions, terms, or requirements.
Additionally, stakeholders are invited to comment on how these potential measures might impact the domestic sugar industry.
All comments must be submitted by January 14, 2025, to ensure consideration. The USDA encourages input from all interested parties, especially those involved directly or indirectly in the importation or processing of refined sugar.
Responses will be part of the public record and should not include confidential or proprietary information, as all submissions will be made publicly available without change. The USDA emphasizes that this request is solely for information gathering and does not constitute a formal solicitation or bind the agency to future action.
Reference:
Federal Register :: Notice of Request for Information for Refined Sugar
5) BIS Announces January 2026 Submission Window for Additional Automobile Parts Under Section 232 Duties
The Bureau of Industry and Security (BIS), in collaboration with the International Trade Administration (ITA), has announced the opening of the January 2026 inclusions window for submissions to expand the scope of Section 232 duties on automobile parts. This follows the issuance of Proclamation 10908, “Adjusting Imports of Automobiles and Automobile Parts Into the United States,” which imposed new duty rates on certain automobile imports effective March 26, 2025.
In accordance with the interim final rule published on September 17, 2025 (90 FR 44767), BIS has established a recurring submission process allowing stakeholders to propose additional automobile parts for inclusion under the authorized duties. The next two-week window for submissions begins January 1, 2026, and closes at 11:59 p.m. ET on January 14, 2026. Requests should be submitted via email to [email protected].
After the window closes, accepted requests will be posted for a two-week public comment period on Docket ID ITA-2025-0039 at Regulations.gov. Prior to submitting a request, stakeholders are advised to verify that the parts are not already covered under the current duties and to refrain from resubmitting previously considered parts unless new relevant information is available.
Reference:
6) CBP Blocks Serbian Tires Over Forced Labor Concerns
U.S. Customs and Border Protection (CBP) has announced an immediate ban on the importation of automobile tires produced in Serbia by Linglong International Europe D.O.O. Zrenjanin (Linglong). The agency issued a Withhold Release Order (WRO) directing personnel at all U.S. ports of entry to detain incoming shipments of Linglong tires, citing credible evidence of forced labor in their production process.
This latest WRO marks the fifth issued in 2025 and the second for Fiscal Year 2026. The action was taken under 19 U.S.C. § 1307, a federal statute that prohibits goods made with forced labor from entering the United States. CBP said its investigation revealed that Linglong workers were subjected to nine internationally recognized indicators of forced labor, including retention of identity documents, intimidation and threats, isolation, excessive overtime, wage withholding, debt bondage, abusive living and working conditions, deception, and exploitation of vulnerability. According to CBP, these findings meet the threshold of reasonable suspicion that forced labor was involved.
CBP also cited import data showing that Linglong tires are actively entering, or are likely to enter, the U.S. market.
The move underscores CBP’s ongoing commitment to combating forced labor in supply chains. With the Linglong WRO, CBP is now enforcing a total of 55 active Withhold Release Orders and nine Findings under 19 U.S.C. § 1307.
Importers affected by the order have several options: they may choose to destroy or re-export the detained tires, or present evidence to CBP proving that the merchandise was not produced with forced labor.
Reference:
EVENT: CPSC's eFiling Team Will Host A Virtual Webinar – eFiling Is 6 Months Away
January 8, 2026 | 2:00 pm - 3:00 pm EST | Virtual
CPSC's eFiling team will be hosting a virtual webinar on January 8th from 2-3pm, which will highlight the 6-month mark until the full implementation date of eFiling for most regulated products. The topics will include a general overview, what to expect, certification resources, and updates to the Product Registry. Posted in the Public Calendar on 12/4/2025.
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