Federal Circuit hears attraction in opposition to excise tax guidelines

US Law Week

March 1, 2021, 6:03 p.m.


The Federal Circuit heard arguments about the validity of rules that the government said should create a fair playing field between imported and domestic products.

The Treasury Department and Customs and Border Protection are appealing a ruling by the US Commercial Court that struck down rules for “detriments” – refunds or cancellations of duties, taxes, or fees for those who export goods – the government said as Substitution- “double disadvantages”, where a taxpayer reimburses excise duties on imported goods and similar “substitute” goods …

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