On February 9th, local time, BYD's related U.S. subsidiary filed a lawsuit with the U.S. Court of International Trade (CIT), directly challenging the U.S. government's imposition of border taxes based on the International Emergency Economic Powers Act (IEEPA) for lacking clear statutory authorization, and requesting a refund of the tariffs paid.
Focus of the Lawsuit: Does IEEPA Authorize the Imposition of "Tariffs"?
According to the disclosed key points of the lawsuit, BYD's main argument is that the IEEPA does not express authorization with the term "tariffs" or equivalent concepts, leading to a legal basis dispute for the administrative department's collection of border taxes.
Demands and Timeline: Request for Refund of Taxes Paid Since April 2025
The document shows that BYD seeks to "lock in" its claim rights by filing a separate lawsuit, requesting the return of the related tariffs paid since April 2025. The case was filed on January 26, 2026, as part of a recent wave of tariff compliance lawsuits.
BYD's Business in the U.S.: No Passenger Cars, but Covers Commercial Vehicles and the New Energy Chain
Although BYD is not currently selling passenger cars in the U.S. market, its U.S. business still involves buses and commercial vehicles, batteries, energy storage systems, and solar components among other sectors. Public information also indicates that its North American business in Lancaster, California has about 750 employees.
Background: Supreme Court Related Tariff Case Still Under Review, Interests Called "Significant"
Concurrently, the U.S. Supreme Court is reviewing cases related to the legality of tariffs, with no final judgment rendered yet. Recently, U.S. Trade Representative Jamieson Greer stated that given the "significant" interests involved, the court's careful handling of this issue is not surprising.
