Following the U.S. Supreme Court’s invalidation of the Trump administration’s tariff program under the International Emergency Economic Powers Act (IEEPA), U.S. Customs and Border Protection (CBP) has moved quickly to operationalize what may become one of the largest tariff refund processes in recent history. On April 20, 2026, CBP launched new functionality in the Automated Commercial Environment (ACE) Portal, through the Consolidated Administration and Processing of Entries (CAPE) framework, to support the submission and administration of valid IEEPA tariff refund claims. In CSMS #68536553, CBP also...

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In this week’s Roar: Tariffs back in the news, the April Logistics Manager’s Index, China’s declining air export volumes, tariff refunds on the way, and the cost of AI. A federal trade court (CIT) has ruled that President Trump’s 10% global tariffs were unlawful because they exceeded the authority granted under Section 122 of the Trade Act of 1974. This follows the earlier decision against Trump’s tariffs imposed under emergency powers laws. While the administration is expected to appeal, the ruling currently blocks...

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On May 7, 2026, a divided three-judge panel of the U.S. Court of International Trade (CIT) held that the Trump administration’s temporary 10% global tariffs imposed under Section 122 of the Trade Act of 1974 are “invalid” and “unauthorized by law,” as applied to the plaintiffs before the court (the State of Washington and two private companies). The panel enjoined collection of the Section 122 duties from the plaintiffs but did not extend relief nationwide, meaning other importers may...

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In a 2-1 decision, a three-judge U.S. Court of International Trade (CIT) panel struck down May 7, 2025, the Trump administration’s implementation of Section 122 tariffs (see Thompson Hine Update of February 23, 2026). The 10% tariff on a wide range of imported goods, the panel reasoned, extended beyond President Trump’s power to address any “balance-of-payments” deficit, as provided under the statute. The judges, however, declined to block the Section 122 tariff nationwide, limiting their decision to imported goods of certain plaintiffs appearing...

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Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP, a premier customs and international trade law firm, announced today that Valerie Sorensen-Clark has joined the firm as a partner in New York. Sorensen-Clark comes to GDLSK from U.S. Customs and Border Protection, where she held senior roles for nearly a decade and acted as one of the agency’s primary advocates in some of the most consequential tariff disputes in recent years. Sorensen-Clark most recently served in CBP’s Office of Chief Counsel, International Trade Litigation,...

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Key Takeaways Tariff evasion is now treated as a criminal offense in the United States rather than a compliance issue. Enforcement is expanding through coordinated investigations targeting practices such as transshipment and misreporting. Both U.S. and non-U.S. businesses must strengthen customs compliance and oversight to avoid significant legal and financial risks. U.S. President Donald Trump’s use of tariffs in the global trade arena has helped push trade fraud to the top of the U.S. Department of Justice (DOJ)’s enforcement agenda....

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On April 27, 2026, the Department of Commerce (“Commerce”) published a Federal Register notice adding a duty-free code in the Harmonized Tariff Schedule of the United States (“HTSUS”) with retroactive effect to cover goods subject to the Section 232 aluminum, steel, or copper tariff regimes that do not, in fact, contain these metals.  This new provision, subheading 9903.82.01, applies retroactively to April 6, 2026, the effective date of Proclamation 11021, which overhauled the Section 232 aluminum, steel, and copper tariff regimes (see Update of...

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