DOJ's postal IEEPA refund argument puts payment dates in focus
Postal IEEPA refund reviews should begin with CBP remittance records and duty receipts, while the court's treatment of liquidation and the available refund procedure remain unresolved.
DOJ argues that postal IEEPA entries generally liquidated when duties were paid to CBP. The court has not ruled on that characterization, which could affect the legal route for recovering those payments.
DOJ's payment-date argument puts monthly remittance records at the center of the postal refund review. Match each CBP payment to its accounting statement, duty receipt and any correction, keeping customer payments to an intermediary separate. The regulation's notice provisions and exception for undetermined duties still need review. A payment date alone does not establish refund eligibility or a filing deadline.
Read the full analysis: DOJ Ties Postal IEEPA Refunds to the Duty Payment Date.
S. 4429 would require certain covered-country applicants seeking whole-vehicle authorization to be selling passenger vehicles in the United States at enactment and to have manufactured them there for at least five years beforehand. Both conditions would apply. Production begun after enactment could not satisfy that fixed historical test, even five years later. Qualifying applicants would still need Commerce's national-security determination before receiving authorization.
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