CIT Orders Refunds of IEEPA Tariffs on Unliquidated Entries

The Court of International Trade (CIT) has ordered U.S. Customs and Border Protection (CBP) to refund tariffs collected under the International Emergency Economic Powers Act (IEEPA) on unliquidated and not finally liquidated entries. This ruling benefits all importers who paid these tariffs.

COINS Act Codifies Outbound Investment Security Program

The 2025 COINS Act, signed into law on December 18, 2025, codifies the Outbound Investment Security Program (OISP). While it does not immediately alter existing regulations, it mandates substantive changes to the OISP's scope, with new Treasury Department regulations due by March 2027.

Ninth Circuit Expands Personal Jurisdiction Over Foreign Tech Platforms

The Ninth Circuit expanded personal jurisdiction over foreign tech companies in data breach cases in Freeman v. 3Commas Technologies OÜ. The ruling allows foreign companies with significant digital activities and knowledge of California customers to be sued in California courts, reversing a lower court's dismissal.

Importers Can Preserve Rights for IEEPA Tariff Refunds

Following a Supreme Court ruling that the International Emergency Economic Powers Act (IEEPA) does not authorize presidential tariffs, importers can take steps to preserve their rights for refunds of paid duties. The US Court of International Trade is expected to address remedies soon, and importers have options including post summary corrections, protests, or lawsuits.

Supreme Court Invalidates Tariffs Imposed Under IEEPA

The U.S. Supreme Court ruled that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs, invalidating recent "reciprocal" tariffs and fentanyl-related country measures. The decision will reshape the tariff landscape, with the Court of International Trade and U.S. Customs and Border Protection expected to establish refund procedures for duties paid.

Horizon Sustainability Law News Bulletin - February 2026

DLA Piper's February 2026 sustainability law bulletin covers legislative and policy developments. Key updates include California's CARB hearing on SB 253 and SB 261 regulations, discussing proposed fees, penalties, and potential exemptions for insurers.

ESMA Final Draft RTS on Clearing Thresholds Under EMIR 3

The European Securities and Markets Authority (ESMA) has published its final report with draft regulatory technical standards (RTS) amending the clearing threshold regime under EMIR 3. The changes shift the focus from ETD vs OTC to uncleared OTC transactions, with revised thresholds for various derivative classes.

Mideast War Disrupts LNG Contracts and Raises Supply Security Questions

The escalating conflict in the Middle East has disrupted LNG contracts, particularly due to the de facto closure of the Strait of Hormuz and attacks on Qatari facilities. This has led to record-high spot prices and is raising urgent questions about supply security and contractual performance for energy companies.

Supreme Court Rules IEEPA Lacks Authority for Reciprocal Tariffs

The Supreme Court ruled in Learning Resources, Inc. v. Trump that the International Emergency Economic Powers Act (IEEPA) does not grant the President authority to impose reciprocal tariffs. This decision impacts an estimated $175 billion in collected tariff revenues, raising questions about potential refunds.

OFAC Fines Executive $3.77M for Syria Sanctions Violations

The Office of Foreign Assets Control (OFAC) has settled with a real estate executive for $3.77 million for violating U.S. sanctions against Syria. The executive provided managerial services to Syrian real estate companies, which OFAC deemed an 'egregious' violation.