CBP Says Filers Should Use PSCs or Protests for Refunds From Tariff Stacking Order
CBP released a notice outlining refund procedures to implement President Donald Trump’s April 29 executive order on tariff stacking. The notice says that, beginning May 16, importers may request refunds on entries on or after March 4 by way of a post-summary correction for unliquidated entries or a protest for entries that have been liquidated but where the protest period hasn’t expired.
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The notice clarifies that goods exempt from either the Canada and Mexico fentanyl tariffs or the Section 232 auto tariffs because they qualify for USMCA treatment will still be subject to other Section 232 tariffs, as CBP has said in its tariff FAQs. CBP also modified notes on the tariffs in the tariff schedule to implement the stacking exemptions.
The executive order said goods subject to Section 232 auto tariffs aren’t subject to Canada or Mexico fentanyl tariffs or Section 232 tariffs on steel or aluminum, and that goods subject to the Canada and Mexico tariffs aren’t subject to Section 232 steel and aluminum tariffs. It applied retroactively to all entries on or after March 4, and directed CBP to create a refund process.