# Nongshim America Sues US in Trade Court for IEEPA Tariff Refunds *The food manufacturer filed a complaint at the Court of International Trade seeking repayment on liquidated shipments after the Supreme Court invalidated emergency duties.* **Published:** November 3, 2026 **By:** Dae-hyun Kim **Section:** Trade & Industrial Policy — South Korea **Format:** Policy Tracker **Confidence:** medium **Source:** https://eastasiabrief.com/trade-policy/nongshim-america-sues-us-trade-court-ieepa-tariff-refunds-1091 **Publisher:** East Asia Brief (https://eastasiabrief.com/) --- ## What to know - Nongshim America filed a CIT refund suit on Nov. 2, 2026, for duties paid under IEEPA - Recoverable import tariffs from April 2025 to February 2026 are estimated at over 4 billion won ($2.9 million) - The U.S. Department of Justice must submit its response to the court by Dec. 28, 2026 ![A customs officer inspects a carton of imported instant noodles inside a large distribution warehouse. (AI-generated image)](https://eastasiabrief.com/media/2026-11-02-3c3b302c3d6a.webp) *A customs officer inspects a carton of imported instant noodles inside a large distribution warehouse. (AI-generated image)* Nongshim America sued the United States on Nov. 2, 2026, seeking court orders to recover millions in emergency tariffs collected on food shipments from South Korea. The filing at the U.S. Court of International Trade targets duties assessed under the International Emergency Economic Powers Act, or IEEPA. Food industry estimates place the company's recoverable duties at a minimum of 4 billion won ($2.9 million). The disputed duties hit cargo cleared between April 2025 and February 2026. Nongshim America acts as the U.S. distribution and manufacturing subsidiary of Seoul-based instant noodle maker Nongshim. The unit imports packaged noodles, soup bases and dry ingredients directly from South Korean factories. The lawsuit names the federal government, U.S. Customs and Border Protection and CBP Commissioner Rodney Scott as defendants. The litigation tests whether commercial importers can force refunds on entries where customs officials have already finalized duty assessments. Under standard customs procedures, CBP liquidates — the formal process that finalizes duty amounts on an import — entries roughly 10 months after clearance. The dispute stems from April 2025, when the Trump administration declared a trade emergency and imposed reciprocal tariffs on trading partners. The U.S. Supreme Court struck down those reciprocal levies on Feb. 20, ruling that the emergency statute did not grant the president unilateral tariff powers. Customs officials halted collection of the emergency levies four days later, on Feb. 24, following the high court ruling. CBP subsequently opened an administrative refund channel known as the Consolidated Administration and Processing of Entries portal in April. That portal handled unliquidated shipments but barred claims on entries where duty calculations had been finalized for more than 80 days. Agency rules require an explicit court order to reopen and reliquidate entries that sit beyond that 80-day cutoff. CBP records show the agency collected roughly $166 billion in emergency duties before the Supreme Court struck down the program. An estimated $11.4 billion of that total remains locked inside finalized customs entries that require individual court orders to unlock. Nongshim America is the first South Korean food producer to file an individual refund action at the trade court. South Korean food peers operating in the American market, including CJ CheilJedang and Samyang Foods, have refrained from filing separate lawsuits. Court registries show more than 7,000 corporate importers have filed similar complaints at the trade court to preserve refund rights. Trade attorneys describe the complaint as a procedural necessity rather than a challenge on the underlying merits of the duty. The Supreme Court already determined the initial levy was unlawful, leaving the dispute focused entirely on repayment mechanics. The lawsuit seeks full reimbursement of the paid tariffs alongside statutory interest accrued during the collection period. Trade court judges certified a broader class action on Oct. 8 covering businesses that paid the invalidated levies. That class action specifically excludes companies that choose to pursue their own independent recovery actions in the trade court. Individual complaints allow larger volume importers to maintain direct control over settlement schedules and reliquidation claims. Nongshim America relies on maritime shipments from South Korea to supply retail chains across North America and supplement its two California factories. Higher import levies raised landing costs for staple noodle lines during the 10 months the reciprocal policy operated. The court filing does not state the exact dollar figure of the refund claim, and Nongshim has not disclosed changes to production costs for specific noodle lines. The lawsuit does not involve Section 301 tariffs on Chinese goods, which remain in force under separate statutory authorities. The Department of Justice must file the government's formal response to the complaint by Dec. 28. ## Impact map | Event | Korea | China | Japan | Global impact | | --- | --- | --- | --- | --- | | IEEPA tariff refund litigation | Nongshim seeks over 4 billion won on finalized entries; peers CJ CheilJedang and Samyang Foods weigh filings | no direct relief under IEEPA ruling as separate Section 301 duties remain unaffected | Japanese food exporters evaluate CIT individual suits versus certified class action | over 7,000 corporate importers compete to reliquidate | | IEEPA tariff refund litigation | Nongshim seeks over 4 billion won on finalized entries; peers CJ CheilJedang and Samyang Foods weigh filings | no direct relief under IEEPA ruling as separate Section 301 duties remain unaffected | Japanese food exporters evaluate CIT individual suits versus certified class action | over 7,000 corporate importers compete to reliquidate $11.4 billion in finalized duties | ## In this story - **Companies:** Nongshim - **Tickers:** 004370.KS - **Exposed:** CJ CheilJedang, Samyang Foods - **Policy:** Tariffs - **Impact:** Cost Structure, Compliance ## Primary sources 1. sedaily.com 2. newdaily.co.kr 3. ngetnews.com 4. wisevoter.com 5. mk.co.kr --- Cite as: East Asia Brief, "Nongshim America Sues US in Trade Court for IEEPA Tariff Refunds," November 3, 2026. https://eastasiabrief.com/trade-policy/nongshim-america-sues-us-trade-court-ieepa-tariff-refunds-1091