Mollie Sitkowski Comments on Supreme Court’s Ruling Blocking Tariffs Under IEEPA

On February 20, the U.S. Supreme Court ruled that the president did not have the authority to issue tariffs under the International Emergency Economic Powers Act (IEEPA). Several publications, including Forbes, EndPoints News, and International Trade Today, turned to customs and international trade partner Mollie Sitkowski, a recognized authority on trade compliance, for her insights on what this means for businesses.

The Court held that President Trump did not have authority to impose tariffs under IEEPA, which the president had relied on to issue reciprocal tariffs on several other countries. However, the ruling did not impact sector-specific tariffs under Section 232 of the Trade Expansion Act of 1962, such as those for aluminum or steel. Sitkowksi noted that the ruling could potentially expedite the administration’s timeline for imposing Section 232 tariffs.

Sitkowski noted to EndPoints News there are a lot of questions still unanswered, especially regarding potential refunds for companies affected by the tariffs. She said that the decision to issue refunds ultimately lies with Customs & Border Patrol (CPB).

In speaking with Forbes, Sitkowski noted that CPB “lacks an immediate ‘off switch’ and will need time to “turn [tariffs] off” before potentially issuing any refunds. 

Sitkowksi said to International Trade Today that she expects CPB to institute some “hoops” for companies to receive refunds. She suggested that importers monitor their liquidation dates and file protests if any are nearing the protest deadline after liquidation, noting that could potentially be CPB’s method for issuing refunds. “We have been doing this on behalf of clients since November, and CPB has suspended the protests in line with our requests. So, we think it’s a possibility, and it’s a good way to kind of approach refunds with a belt and suspenders.”