NONGSHIM, a South Korean food company, has filed a lawsuit against the U.S. government seeking a refund of tariffs. This legal action follows a U.S. Supreme Court ruling that declared tariffs imposed by the Trump administration illegal, prompting the company to pursue reimbursement of paid duties.
On October 28, NONGSHIM’s U.S. subsidiary submitted a complaint to the U.S. Court of International Trade (CIT) demanding a tariff refund. The defendants named in the suit include U.S. Customs and Border Protection (CBP), CBP Commissioner Rodney Scott, and the U.S. government.
The company is seeking a full refund of tariffs and interest paid under the International Emergency Economic Powers Act (IEEPA). Additionally, they have requested a recalculation of tariffs on previously confirmed import quantities.
On February 20 of this year, the U.S. Supreme Court ruled that the Donald Trump administration’s imposition of tariffs based on the IEEPA was unlawful, clarifying that the Act did not grant the president authority to levy such tariffs.
NONGSHIM’s U.S. subsidiary initiated the lawsuit because the illegal ruling alone may not guarantee a complete refund of the tariffs. The complaint emphasizes that without securing individual rulings, the company cannot ensure reimbursement.
Notably, for import cases where tax amounts have been finalized, there are restrictions on using standard refund procedures after a certain period. This explains why NONGSHIM’s U.S. subsidiary has also asked the court to recalculate the tariffs.
With the illegality of the tariff imposition now recognized, the focus of this lawsuit is on securing actual refunds. The company is seeking the court’s judgment to recover amounts even for previously confirmed import quantities.
The specific amount being claimed has not been disclosed. If tariffs on packaging materials and raw materials imported from the South Korean headquarters are included, the potential refund could be substantially larger.