There is still time for importers who have not filed a lawsuit in the Court of International Trade challenging List 3 and 4A tariffs to obtain partial, if not complete, relief.
Although List 3 tariffs were announced on Sept. 21, 2018 and became effective for imports entered on or after Sept. 24, 2018, even with a two-year statute of limitations we are still filing suits after Sept. 24, 2020 to cover tariffs paid within two years from the date that we file the suit. While tariffs paid in the earliest days of List 3 may now be gone, tariffs paid within two years of filing suit could still be recoverable. Recoveries could also extend to any duties paid during the pendency of the litigation. Importers should file on List 3 tariffs as soon as possible to preserve refunds and avoid further challenges to their claims based on the statute of limitations.
Time also remains to file on List 4A tariffs, given that those duties were not imposed until Sept. 1, 2019 and thus remain well within the 2-year statute of limitations to file.
Should you need assistance to file a claim, please contact one of the trade professionals here.