The Court of International Trade ruled recently that the authority to impose 100 percent retaliatory duties against the European Union for its ban on U.S. hormone treated beef expired on July 29, 2007 because the beef industry did not file for an extension. The CIT ordered a refund of all punitive duties paid after that date of import.
According to Gerry Horn of Sandler, Travis & Rosenberg, although the ruling applied to only one product (the import of rusks and toasted breads from Spain), the implication is that any product subject to 100 percent retaliatory duties would be eligible for the same treatment. Importers can potentially obtain refunds by filing administrative protests or, if necessary, the filing of a court action. However, importers must act immediately to ensure no refund claims are lost due to the passage of time.
Importers may file protests for those entries that may have liquidated that have not exceeded the 180-day filing time frame; however for a full refund an importer should file an action with the Court of International Trade by July 29. The court has jurisdiction to refund duties paid within two years from the date the cause of action arose.
The EU goods covered by the 100-percent duties include various meats, cheeses, onions, carrots, juices, mustard and tomatoes.
