-
The United States Court of International Trade directed the refund of payments by importers under President Donald Trump’s emergency tariffs, which was recently ruled unlawful by the Supreme Court
-
USCIT judge Richard Eaton said “all importers of record” are entitled to the benefit of the February 20 SC order
-
Eaton also said the federal court’s chief judge “has indicated that I am the only judge who will hear cases pertaining to the refund of IEEPA duties” and that “there is no danger that another Judge, even one in this Court, will reach any contrary conclusions”
-
Customs and Border Protection to data show that by the end of 2025, the federal government had collected $134 billion in duties under the emergency tariffs
The United States Court of International Trade (USCIT) has directed the refund of payments by importers under President Donald Trump’s emergency tariffs, which was recently ruled unlawful by the Supreme Court (SC).
In an order dated March 4, USCIT judge Richard Eaton said “all importers of record” are entitled to the benefit of the February 20 SC order that ruled the emergency tariffs exceed the powers given to the president by Congress under the International Emergency Economic Powers Act (IEEPA).
Trump in 2025 issued executive orders implementing the emergency tariffs under the IEEPA.
The SC, however, declared that the IEEPA’s grant of authority to regulate importation falls short, and that it contains no reference to tariffs or duties.
While the USCIT ruling was for the lawsuit filed by Atmus Filtration, Inc., Eaton said the federal court’s chief judge “has indicated that I am the only judge who will hear cases pertaining to the refund of IEEPA duties.”
“So there is no danger that another Judge, even one in this Court, will reach any contrary conclusions,” Eaton noted.
To find otherwise, he added, would be “to thwart the efficient administration of justice and to deny those importers who have filed suit the efficient resolution of their claims” and to deny entirely importers who have not filed suit the benefit of SC decision.
Eaton ordered the Customs and Border Protection (CBP) to liquidate “any and all unliquidated entries that were entered subject to the IEEPA duties” without regard to IEEPA duties.
“Any liquidated entries for which liquidation is not final shall be reliquidated without regard to IEEPA duties,” he added.
More than 1,000 companies have sued for refunds, according to reports, including Federal Express Corp. (FedEx).
READ: FedEx takes US government to court for tariff refund
FedEx in its case said the USCIT is bound by the SC decision and “as a result of that decision should order refunds of all IEEPA duties paid” by the company, with interest as provided by law.
CBP data show that by the end of 2025, the federal government had collected $134 billion in duties under IEEPA.— Roumina Pablo
