The recent decision of the United States Supreme Court in the case Learning Resources v. United States introduces new developments regarding the so-called “tariff surge” implemented during the administration of Donald Trump. At the time, additional import tariffs were imposed based on the International Emergency Economic Powers Act (IEEPA), which are now considered incompatible with the applicable legislation.
According to the adopted understanding, the IEEPA does not authorize the imposition of tariffs of this nature by the Executive Branch, thereby opening room for relevant discussions regarding the validity of charges levied in recent years, including in transactions involving Brazilian products.
In light of this new scenario, companies that have paid amounts based on such tariffs may assess measures to recover the amounts paid, taking into account the particularities of each case and the applicable time limits under the U.S. legal framework.
In general terms:
• amounts paid more than 180 days ago tend to require judicial action before the competent court in the United States
• more recent amounts may, in certain cases, allow for administrative measures
• entries not yet liquidated may require specific monitoring
The matter involves relevant aspects of international, tax, and customs law, in addition to interaction with foreign authorities.
BRZ is monitoring the matter and its regulatory developments.
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