October 22, 2021

Volume XI, Number 295

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Potential Opportunity Remains to Protect the Right to Seek a Refund of List 3 and List 4a Section 301 China Tariffs

Companies that have imports from China subject to List 3 and List 4a Section 301 tariffs may still have an opportunity to protect their right to seek a refund from the U.S. Government. To do so, a company would need to file a lawsuit in the Court of International Trade (CIT) challenging the List 3 and/or List 4a tariffs as unauthorized under the Trade Act of 1974 and implemented in violation of the Administrative Procedure Act. Approximately 4,000 such cases have been filed to date since September 2020.  If test case plaintiffs prevail in their lawsuit currently being litigated on the merits in the CIT, then the plaintiffs, who have filed complaints and whose cases are stayed pending resolution of the test case, would be eligible to obtain refunds of the List 3 and List 4a Section 301 tariff amounts they have paid.

Such an action must be filed within two years after the cause of action first accrues. There are different theories about how the two-year statute of limitations is to be determined, including the theory that would allow a plaintiff to file a complaint now and recover List 3 and/or List 4a Section 301 tariffs paid to date going back two years from the date of filing. 

© 2021 Dinsmore & Shohl LLP. All rights reserved.National Law Review, Volume XI, Number 285
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About this Author

Ivan Bilaniuk, Dinsmore Law Firm, Washington DC, Corporate and Litigation Law Attorney
Partner

Ivan’s practice focuses on helping clients realize their business objectives in their international contracting, international commercial disputes, international operations and exporting. He advises clients working in and with foreign markets in the Middle East, Europe, Africa and Asia on contracting, risk management, managing disputes and international compliance issues including anti-corruption due diligence, export controls and trade sanctions. 

He engages in international arbitration of commercial and international government contract...

202-559-3611
David A. Zulandt Commercial Litigation Attorney Dinsmore Law Firm
Associate

David focuses his practice on commercial litigation. He has represented businesses and professionals in a variety of civil and commercial disputes, including breach of contract, breach of fiduciary duty, fraud foreclosures, receiverships, and other commercial matters. He has assisted in defending corporate clients in cases involving products liability and professional liability. His experience includes deposing witnesses, drafting discovery and settlement agreements, motion practice, and attendance and participation in court hearings and trials.

216-413-3851
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