Updated guidance has been published regarding Executive Order 14289, which was issued to prevent the stacking of multiple tariffs on a single import. The provisions of this order apply retroactively to covered articles entered for consumption, or withdrawn from warehouse for consumption, on or after March 4, 2025.
For covered entries where multiple tariff actions listed in the executive order were applied, importers may request a refund of duties no longer owed under the new guidance. Refunds may be requested beginning May 16, 2025. For unliquidated entries, a Post Summary Correction should be filed, and for liquidated entries where the protest period has not expired, a protest may be filed.
For entries with articles entered on or after March 4, 2025, that were subject to and paid the 25% Section 232 tariff on automobiles or auto parts, as well as the CA/MX IEEPA Fentanyl tariff and/or the 25% Section 232 tariff on steel or aluminum, importers can now apply for a refund on the latter tariffs (IEEPA and Section 232 on steel/aluminum).
For entries with articles entered on or after March 4, 2025, that were not subject to the Section 232 tariff on automobiles or auto parts, but were subject to and paid the CA/MX IEEPA Fentanyl tariff, a post summary correction or protest can be filed to request a refund of the Section 232 tariff on steel and/or aluminum, if applicable and paid.
Refunds outside the scope of this order are not authorized. For example, no refunds will be issued for Section 232 Auto/Auto Parts tariffs, as this tariff measure is at the top of the tariff stacking hierarchy.
The updated guidance also clarifies that goods exempt from the Canada and Mexico fentanyl tariffs or the Section 232 Auto tariffs, due to qualification for preferential treatment under USMCA, will still be subject to Section 232 tariffs on aluminum or steel, as applicable.
For further information, refer to the links below:
· Original Bulletin on Tariff Stacking Order
For any questions regarding this order or PSC requests within its scope, please contact us at [email protected]