Sense of Congress

It is the sense of Congress that— (1) in light of the holding by the Supreme Court that duties imposed under the International Emergency Economic Powers Act (50 U.S.C. 1701 et seq.) are unlawful, the Commissioner of U.S. Customs and Border Protection must pay refunds of those unlawfully collected duties; (2) the Commissioner must process those refunds as swiftly as possible and without imposing additional requirements that disproportionately hinder individuals and small businesses from obtaining refunds; (3) the Consolidated Administration and Processing of Entries (CAPE) system for refunds is seriously flawed and places unjustified burdens on importers, particularly small businesses; and (4) importers, wholesalers, and larger businesses, especially those that raised prices or passed on direct costs from those unlawful duties while they were in place, should pass on the refunds to their customers, including small businesses and families impacted by those duties.