Eiyack-Cacho Ayala

Gavel in front of stacked colorful shipping containers representing legal and contractual issues.

After the “Mess”: IEEPA Refunds and the Contractual Lessons for Businesses

By Eiyack-Cacho Ayala, Associate Attorney, Braumiller Law Group

As IEEPA refunds make their way back to importers, businesses are confronting a question that many commercial agreements never anticipated. Contracts frequently address who bears the cost when a new tariff is imposed, whether through a tariff surcharge, price-adjustment provision, or other pass-through mechanism. Far fewer address the opposite scenario: what happens when the tariff is later invalidated and the Importer of Record (“IOR”) receives the money back?

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Flags of the United States and Cuba with the word 'Sanctions' in the center.

“Juntos pero no Revueltos”: Recent Developments in U.S. Sanctions on Cuba and Venezuela

By: Megan Mohler, Associate Attorney and Eiyack Cacho Ayala, Associate Attorney at Braumiller Law Group
The U.S. sanctions landscape continues to evolve as the current Presidential Administration increasingly relies on sanctions and targeted licensing to advance its foreign policy objectives in Cuba and Venezuela. Although these policies pursue markedly different economic outcomes, both are implemented through the same sanctions framework.

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Tax document showing tariff paid and refund received, related to trade and customs law.

What a “Mess”: IEEPA Refunds and the Emerging Wave of Consumer Litigation

By Eiyack-Cacho Ayala, Associate Attorney, Braumiller Law Group

When the U.S. Supreme Court invalidated certain tariffs imposed under the International Emergency Economic Powers Act (IEEPA) in Learning Resources, Inc. v. Trump, it did more than reshape trade policy. The decision triggered a complex series of questions regarding tariff refunds, consumer rights, and corporate liability – questions whose effects continue to be felt far beyond the trade community, reaching businesses and households across the US.

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