1. Match the Lawsuit to Your Customs Entries
Start with individual entries, rather than total purchases from Canada. Match each product's Harmonized Tariff Schedule of the United States (HTSUS) classification to the applicable proclamation and annexes. Record when the goods entered for consumption or were withdrawn from warehouse for consumption. Broad descriptions such as “Canadian cheese” do not establish coverage. A customs law review should connect the classification, duty provision, and effective date.
2. Check the Proclamation Behind the Charge
The challenged July 20 proclamations imposed additional 50% duties on listed Canadian products, with collection beginning August 22 after a suspension. September amendments changed coverage. Although the proclamations address alleged discrimination involving alcohol, dairy, and motor vehicles, their product lists extend beyond those subjects. Check the annexes rather than relying on a proclamation's title. Also distinguish additional duties from separate measures excluding products from importation.
3. Account for the October 30 Product Changes
An October 23 proclamation changes coverage under the motor-vehicle-related measure beginning at 12:01 a.m. Eastern time on October 30, 2026. Compare the applicable annexes for entries before and after that time. The purchase date or departure date alone does not determine which version applies. These changes concern product coverage; they are separate from Gellert's October 23 request for judicial relief.
Usmca Qualification Does Not Settle Additional Duties
Covered goods remain subject to the administration's Section 338 measures regardless of USMCA origin qualification, and applicable Section 232 duties may also apply. Keep origin documentation, but identify each additional duty separately. A duty-free preference under USMCA does not, by itself, establish exemption from Section 338 charges.
4. Understand What Gellert Is Challenging
Section 338 of the Tariff Act of 1930, codified at 19 U.S.C. § 1338, addresses specified foreign discrimination against U.S. .ommerce. It authorizes duties intended to offset the identified burden or disadvantage, subject to statutory conditions, a 50% ad valorem ceiling, and a 30-day waiting period. Gellert argues that later legislation displaced or limits this authority and that the measures exceed statutory and constitutional limits. These remain the plaintiff's arguments. The dispute concerns federal law.
Flag Products First Added in September
Gellert separately challenges collection beginning September 15 on products first listed in the September 8 proclamations. It argues that seven days did not satisfy the statutory waiting period. The complaint proposes a subclass covering qualifying entries from September 15 through October 7, 2026. Check both the product's addition date and its entry date before treating a payment as relevant to that claim.
5. Reconcile Goods, Duty Lines, and Payments
Organize records by entry number and line item. For evidence preservation, retain originals and corrections, and flag differences between customs data, broker invoices, and payments.
| Record | What it helps establish |
|---|---|
| CBP Form 7501 and ACE entry data | Importer of record, classifications, entry dates, and duty lines |
| Invoices and product specifications | Product identity, composition, quantities, and value |
| Origin and USMCA records | Production facts and claimed origin treatment |
| Payment statements and broker reconciliations | Amounts paid for each duty provision |
| Contracts and liquidation notices | Contractual cost allocation and CBP's final duty assessment |
6. Keep the Two Court Filings Separate
Gellert filed its complaint in the U.S. Court of International Trade (CIT), Case No. 26-cv-04636, on October 20, 2026. On October 23, it filed a motion for a preliminary injunction and/or summary judgment for a permanent injunction. A preliminary injunction motion requests interim relief; summary judgment seeks a merits ruling without trial. A request for relief, including an attached proposed order, is not a court ruling.
7. Review the Reach of Any Subsequent Order
Read an order for the parties, entries, products, and periods it covers. Determine whether it addresses future collection, previously collected duties, or another issue, and whether a stay affects implementation. The complaint requests class treatment, but that request alone does not establish a certified class. Paying the duties does not make your company a named plaintiff or establish entitlement to relief.
Keep Ieepa Payments Separately Identifiable
One entry may contain charges under different legal authorities. Separate Section 338 payments from IEEPA-related amounts when preparing the entry schedule. An IEEPA refund development does not, by itself, determine how a Section 338 payment should be treated.
8. Prepare for an Entry-Specific Review
Bring the entry schedule and supporting documents to a tariff and customs advisory review if coverage, September entry dates, or an order's scope remains unclear. Counsel can assess procedural options and entry-specific deadlines using those records. The practical starting point is a clear account of what your company imported, which provision generated the charge, and what it paid.
28 Oct, 2026
