CBP: IEEPA Canada and Mexico Tariffs Eligible for Refunds Under USMCA Post-Importation Claims
Goods subject to International Emergency Economic Powers Act tariffs are eligible for refunds of those tariffs via post-importation claims under USMCA, provided that importers of record can submit a valid, substantiated claim under USMCA within one year of the date of importation, according to a Sept. 10 update to CBP's FAQ webpage on questions related to IEEPA.
Sign up for a free preview to unlock the rest of this article
If your job depends on informed compliance, you need International Trade Today. Delivered every business day and available any time online, only International Trade Today helps you stay current on the increasingly complex international trade regulatory environment.
"The 1520(d) claim may include additional 'IEEPA duties' paid pursuant to Executive Order (E.O.) 14193, as amended, and E.O. 14194, as amended. 1520(d) claims that include additional 'IEEPA duties' need to be filed via the ACE protest module, paper or a Free Trade Agreement (FTA) reconciliation entry," CBP's FAQ said.
The FAQ continued, "If an entry is flagged for FTA reconciliation, the filing of an FTA reconciliation entry is the only way to make a 1520(d) claim. On the FTA reconciliation entry, the applicable Special Program Indicator (SPI) can be added to line item(s) with the IEEPA duties paid on the flagged entry. Classification changes cannot be made on an FTA reconciliation entry."
The update is found near the bottom of the webpage under the question “Can I file a USMCA 1520(d) claim and obtain a refund of additional 'IEEPA duties' paid, i.e., those duties imposed pursuant to recent Executive Orders under International Emergency Economic Powers Act (IEEPA) authorities?”
The clarification comes amid questions within the trade community on whether post-importation claims could be filed (see 2509050032).