US Court of International Trade issues order related to IEEPA duty refunds - PwC

March 07, 2026 · Google News — International Trade · View source ↗

The U.S. Court of International Trade (CIT) issued a significant order on June 13, 2024, concerning the refund of duties collected under the International Emergency Economic Powers Act (IEEPA). This order specifically relates to additional duties imposed on steel and aluminum products imported from Turkey under Presidential Proclamation 9772 (PP 9772). The CIT granted a motion for a preliminary injunction, directing U.S. Customs and Border Protection (CBP) to process refunds for these duties, marking a crucial development for affected importers.

This ruling primarily affects importers of steel and aluminum products originating from Turkey that entered the U.S. between August 13, 2018, and May 20, 2019. The CIT found that the President exceeded his statutory authority under IEEPA by increasing these duties beyond the initial Section 232 tariffs. The court cited 50 U.S.C. § 1703(a)(1)(B), which limits the President's authority under IEEPA to "investigate, regulate, or prohibit" certain transactions, but does not extend to "regulate or prohibit" imports. While the order was issued in the case of Transpacific Steel LLC, et al. v. United States, its implications could extend to other importers with similar claims.

During the specified period, Presidential Proclamation 9772 significantly increased the duty rates on these products. For steel products from Turkey, the duty rate was raised from 25% to 50% ad valorem. For aluminum products from Turkey, the duty rate increased from 10% to 20% ad valorem. These elevated rates were in effect from August 13, 2018, until May 20, 2019, and the CIT's order now paves the way for refunds of the duties collected above the original Section 232 tariff levels during this timeframe.

Given this development, importers who brought in steel and aluminum from Turkey during the affected period should take the following steps:

Review Import Records: Carefully examine all import entries for steel and aluminum products from Turkey made between August 13, 2018, and May 20, 2019.
Assess Potential Refunds: Calculate the amount of duties paid under PP 9772, specifically the difference between the increased rate and the original Section 232 rate.
Consider Filing Protests: If not already done, importers should consider filing protests with CBP for any unliquidated entries or entries that were liquidated within the 180-day protest period.
Monitor Developments: This is a preliminary injunction, and further legal proceedings, including a potential appeal by the government, are expected. Staying informed about future court decisions is crucial.
Consult Legal Counsel: Especially for importers who are not plaintiffs in the Transpacific Steel case, seeking advice from experienced trade counsel is recommended to understand their specific rights and options for pursuing refunds.