A.N. Deringer, Inc. continues to monitor U.S. Customs for developments, guidance, and opinions on compliance with IEEPA (International Emergency Economic Powers Act) tariffs as well as the U.S., Mexico, Canada Agreement (USMCA). At this time, we caution our customers that an entry may not be amended to say that Canadian or Mexican goods qualify for USMCA if the initial entry summary did not include that indication.

A trade attorney has publically noted that “[i]t has come to our attention that some CBP officials are stating that for situations where duties are paid at entry and a USMCA claim is filed after importation (i.e., within the one-year time period), only the regular/normal duties will be refunded, not the 25% tariffs.” The same legal professional noted “whether the position that it is not possible to file a post-entry USMCA refund claim to recoup the 25% tariffs paid at importation is that of just certain CBP officials or represents official CBP policy,” is still very unclear.

For now, Deringer recommends that our customers file a USMCA Certificate of Origin at time of entry. We will continue to notify our customers of any substantive change or additional clarity published by U.S. Customs.