International Trade & Cross-Border Litigation US Desk

Operating in international markets means managing opportunities, but also customs, tariff, and cross-border litigation risks. Giambrone & Partners’ US Desk supports European companies and operators in their commercial relations with the United States, offering a pragmatic approach focused on compliance, risk management, and legal protection where necessary.

From import/export planning to defending customs disputes, and strategies for recovering overpaid duties, we assist clients at every stage with a team experienced in handling complex, multi-layered cases.

What we do: comprehensive International Trade support

Our international trade and cross-border litigation services cover, among other areas:

1) Customs and tariff compliance (USA / EU)

• Customs classification and tariff risk management
• Verification of correct duty application and restrictive measures
• Economic exposure analysis for import flows
• Customs planning and mitigation strategies

2) US Customs Litigation

• Assistance with filing and managing protests (19 U.S.C. §1514)
• Assessment and representation before the US Court of International Trade (CIT)
• Defensive strategies and structuring “strategic” litigation on legality issues

3) Cross-border contracts and transactions

• International commercial contracts, supply chain, and distribution agreements
• Liability clauses, warranties, force majeure, and export control compliance
• Coordination with civil/commercial cross-border litigation

4) Operational support for European businesses

• Impact analysis on pricing, margins, and supply chains
• Coordination with technical and customs consultants where necessary
• Clear legal communication for stakeholders and internal functions (finance, procurement, legal)

Focus: IEEPA Duties Declared Unlawful - Implications for European Businesses

A recent US Supreme Court ruling declaring certain duties imposed under the International Emergency Economic Powers Act (IEEPA) unlawful has significant implications for many European companies importing into the US. The core issue is not merely technical calculation but structural: the challenged tariffs were found to lack legal authority (ultra vires).

Protests - the standard route
Operators who timely filed protests (19 U.S.C. §1514) follow the ordinary path:

• Administrative challenge
• Possible denial
• Appeal to the Court of International Trade

The key issue: finality and “finality doctrine”
For companies that did not file a protest within 180 days of liquidation, the principle that an unchallenged liquidation becomes “final and conclusive” applies. While no automatic reopening is guaranteed, the IEEPA ruling introduces tension between administrative stability and the principle that acts without legal authority should not produce lawful effects.

Residual jurisdiction: 28 U.S.C. §1581(i)
This allows the Court of International Trade residual jurisdiction when no adequate remedy exists elsewhere. While not a way to bypass missed protests, under IEEPA it can be framed as challenging the exercise of non-existent authority (ultra vires). This defensive route must be carefully assessed case by case.

Unliquidated vs liquidated entries: a critical distinction

• Unliquidated entries: greater room for interventions and corrections
• Liquidated entries: subject to the finality doctrine → requires selective strategy based on economic impact, procedural feasibility, and legal soundness

In summary: there is no automatic reopening for refunds, but structured assessment of remedies is possible, particularly for high economic exposure.

Our approach: analysis, strategy, action
Each case is treated as a distinct dossier. Our methodology emphasises quick, yet well-founded decisions:

• Mapping imports and duties paid (period, codes, entries, amounts)
• Verifying liquidation status (liquidated / unliquidated)
• Assessing available remedies (protest, appeal, §1581(i), alternatives)
• Procedural risk assessment (probability, timing, costs, impact)
• Operational plan (administrative and/or litigation action, internal coordination)

Why choose Giambrone & Partners’ US Desk

• Cross-border perspective: integration of customs, contractual, and litigation aspects
• Business-oriented approach: strategies built around economic impact and risk
• Clear communication: support for management and finance reporting
• International team: multilingual assistance and coordination with foreign partners when needed

FAQ - International Trade and IEEPA Duties

• Can I obtain a refund if I missed the protest deadline? No automatic refund. Alternative strategies may be assessed, including residual jurisdiction, case by case.

• Does the “liquidated / unliquidated” status matter? Yes. Unliquidated entries allow more intervention; liquidated entries are subject to the finality doctrine.

• What is a protest (19 U.S.C. §1514)? It is the standard administrative tool to challenge US customs determinations, with specific deadlines and requirements.

• What is 28 U.S.C. §1581(i)? It grants residual jurisdiction to the Court of International Trade when no other remedy exists, applied cautiously.

• How long does a preliminary assessment take? With full documentation, initial analysis can usually be completed quickly.

• Do you also support contracts and supply chains for import/export? Yes, contractual and compliance support is often integrated with customs and litigation strategy.

The information on this page is for general guidance and does not constitute legal advice. Each evaluation must be based on the specific facts and documentation of the case.

Contact our US Desk for a confidential assessment of your international trade and US duty matters.