⚖ Oral Arguments, with Context

The Federal Circuit hears King Maker Marketing versus the United States, about refunds on imported cigarettes. King Maker brought cigarettes into the United States and stored them in a foreign-trade zone. Such zones allow importers to delay paying customs duties until goods are released for domestic consumption. The company later withdrew the cigarettes, paid duties, taxes and fees, and exported other cigarettes. It sought substitution drawback: a refund tied to exporting qualifying replacement goods, not necessarily the same goods imported. The exported goods must meet requirements including a matching tariff classification and remaining unused in the United States. Customs denied the refund claims as too late. King Maker challenged the denial in the Court of International Trade, which dismissed the case; the company now appeals. Section thirteen thirteen, the drawback statute, generally requires a claim within five years after importation. Section eighty-one C of the Foreign-Trade Zones Act says goods sent from a zone into U.S. customs territory become subject to the laws governing imported goods. The customs regulation defines importation by ship as arrival in a U.S. port with the intention to unload. The question is whether the refund deadline can start running before the company pays the charges it seeks to recover.

King Maker Marketing, Inc. v. US (No. 25-1819) — U.S. Court of Appeals for the Federal Circuit, argued October 7, 2026.