Sandra Bell Featured in Law360 on CBP Tariff Refund System Developments
News
Sandra Lee Bell · March 23, 2026
Sandra Bell, Partner at Rimon and former senior leader at U.S. Customs and Border Protection (CBP), is featured in a recent Law360 article examining the development of CBP’s tariff refund system following the Supreme Court’s decision to strike down certain IEEPA tariffs.
Drawing on more than 30 years of experience in customs, international trade, and border enforcement, including leadership roles within CBP, Sandra provides insight into key uncertainties surrounding the new system. These include what duties will ultimately be eligible for refunds, how complex or previously liquidated entries will be treated, and the potential exclusion of certain imports, such as those subject to antidumping or countervailing duties.
Sandra also emphasizes the importance of proactive action, advising importers to preserve their rights through timely administrative procedures and maintain detailed records as the system evolves. As CBP continues developing its CAPE functionality, the article highlights both the opportunities and risks facing importers navigating this shifting landscape.
Full coverage can be found here: https://www.law360.com/articles/2455964/4-open-questions-on-tariff-refund-system-development


