By: Brandon French, Senior Associate, and Heather Tschirhart, Law Clerk, Braumiller Law Group
On February 20, 2026, the Supreme Court held that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. The Supreme Court did not itself order refunds; the U.S. Court of International Trade (CIT) did.
By: Kerry Wang, Senior Associate, Braumiller Law Group and Heather Tschirhart, Law Clerk
Chinese President Xi Jinping made a reciprocal state visit to Washington last week, meeting with President Donald Trump. The White House announced the new U.S.-China Board of Trade had reached a consensus on recommendations for more favorable tariff treatment on $30 billion of non-sensitive goods in each direction.
By Jennifer Horvath, Partner at Braumiller Law Group and Heather Tschirhart, Law Clerk
On September 18, 2026, U.S. Customs and Border Protection (CBP) began enhanced enforcement of importer of record (IOR) identity data on CBP Form 5106. CBP announced the enforcement program in a general notice published in the Federal Register. Accuracy of Importer of Record Data Submitted to CBP.
By: Kerry Wang, Senior Associate, Braumiller Law Group and Heather Tschirhart, Law Clerk
Unused merchandise drawbacks allow a claimant to recover up to 99% of the duties paid on imported goods that are exported, unused, within five years of importation. For importers of apparel, footwear, eyewear, and accessories, customer returns complicate that recovery. Once a product has been sold at retail and is returned, United States Customs and Border Protection (CBP) treats it as merchandise that may have been used for its intended purpose, and its new appearance does not prove otherwise.