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Thompson Hine LLP, a full-service business law firm with approximately 400 lawyers in 11 offices, was ranked number 1 in the category “Most innovative North American law firms: New working models” by The Financial Times and was 1 of 7 firms shortlisted for The American Lawyer’s inaugural Legal Services Innovation Award. The firm has been recognized by the National Law Journal as a Legal Technology Trailblazer and featured by Bloomberg for its innovative service delivery models, which drive accuracy and predictability. The firm’s commitment to innovation is embodied in Thompson Hine SmartPaTHTM – a smarter way to work – predictable, efficient and aligned with client goals. For more information, please visit ThompsonHine.com and ThompsonHine.com/SmartPaTH.

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On May 16, 2025, Customs and Border Protection (CBP) issued a <a href="https://public-inspection.federalregister.gov/2025-09066.pdf" target="_blank" rel="noreferrer noopener">Notice</a> to implement President Donald Trump&rsquo;s earlier <a href="https://www.govinfo.gov/content/pkg/FR-2025-05-02/pdf/2025-07835.pdf" target="_blank" rel="noreferrer noopener">Executive Order (EO) 14289</a> that eliminated the &ldquo;stacking&rdquo; (or accumulation) of certain overlapping tariffs.&nbsp;These overlapping tariffs included the IEEPA tariffs on Canada and Mexico, the Section 232 automobile and automotive part tariffs, and the Section 232 steel and aluminum tariffs.&nbsp;For details, See Thompson Hine Update of <a href="https://www.thompsonhinesmartrade.com/2025/04/president-trump-issues-clarification-on-application-of-various-ieepa-tariffs/">April 30, 2025</a>.
Importantly, the CBP Notice states that beginning on May 16, 2205, importers may request a refund of tariffs that were previously stacked in contradiction to this order.&nbsp;Importers may file a post summary correction (PSC) for unliquidated entries or file a protest under 19 U.S.C. 1514 for entries that have been liquidated but for which the protest period has not yet expired.&nbsp;

CBP Issues Notice Addressing Refunds to Address Tariff “Stacking” Updates

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