In follow up to our prior client advisory, we are pleased to report that over 3000 plaintiffs have filed suit at the Court of International Trade challenging List 3 and 4 tariffs imposed on goods from China.
If successful, these cases may result in full refunds to the plaintiffs that filed suit. The refunds cover retroactive recovery back to Sept. 24, 2018 for List 3, and Sept. 1, 2019 for List 4. Any duties paid during the pendency of the litigation would also be available for relief, if other injunctive relief is not granted.
The deadline to file an action in court is two years after the cause of action accrues. The USTR published notice imposing the List 3 duties on September 21, 2018, and the duties took effect on all entries for consumption on or after September 24, 2018.
The most conservative course of action to meet the two year deadline with respect to List 3 tariffs would have been to file a claim at the court on or before September 21, 2020. However, importers may be able to assert that the two year deadline runs from the date the tariffs were paid, and thus a later deadline may apply with respect to any tariffs paid during the previous two years. The issue of which date triggers the statute of limitations remains uncertain, but importers that have yet to file an action for List 3 may still have an opportunity to obtain relief.
Should you wish to evaluate filing an action to preserve tariff relief, please contact one of the trade professionals here.
3000+ Plaintiffs File Lawsuits Challenging China Tariffs