Customs enforcement and tariff administration remain areas of significant scrutiny for importers, particularly as agencies implement refund and reliquidation processes stemming from recent trade actions and litigation. Questions surrounding the treatment of disputed debts, offset practices and the calculation of duties have raised concerns about transparency and consistency in the administration of customs refunds.
In Trade Law Daily, Of Counsel Chris Duncan discusses reports that U.S. Customs and Border Protection (CBP) is offsetting International Emergency Economic Powers Act (IEEPA) refunds against disputed and non-fixed debts, as well as applying refund processes to Section 232 entries in ways that some importers believe are inappropriate. The article examines the potential scope of these practices and the challenges importers face in identifying and evaluating offsets across large volumes of entries.
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