December 2025

Informal Entries, Section 321, and Why “Refunds Later” Is a Procedural Assumption U.S. Customs and Border Protection recently announced that it has collected more than $1 billion in duties following the suspension of duty-free de minimis treatment under Section 321. The announcement highlights the scale and speed with which duties are now being collected on […]

Informal Entries, Section 321, and a Procedural Gap in the Case Law Recent litigation over tariffs imposed under the International Emergency Economic Powers Act (IEEPA) has focused on a recurring procedural question: if the tariffs are ultimately held unlawful, can importers recover the duties they paid?  In addressing that question, courts have declined to halt

Part One of a Three-Part Series on Section 338 The Real Tariff Tools in a Post-IEEPA World The Supreme Court may soon decide whether presidents can continue using IEEPA as an all-purpose tariff machine. If the Court rules against that practice, it will limit a tool that has become a convenient shortcut.  The executive branch