Client Advisories and Bulletins

Court Decision Gives New Life To Challenge Of HMT On Imports

May 9, 2001
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A recent case decided by the U.S. Court of Appeals for the Federal Circuit (CAFC) permits an importer to challenge the Harbor Maintenance Taxes (HMT) paid on imports even though it did not file a protest with U.S. Customs. Previously, in March 1998, the U.S. Supreme Court ruled that the HMT imposed on exports violated the Export Clause and was unconstitutional.