Trump Administration Tariff Refund Dispute Appeal Challenges 330,000 Importers
The Trump administration said Friday it plans to appeal a federal judge’s order in the trump administration tariff refund dispute, moving to block universal access to tariff refunds for U.S. importers. The order from U.S. Court of International Trade Judge Richard K. Eaton lets all U.S. importers seek refunds tied to tariffs struck down by the Supreme Court in February.
The refund process involves as much as $166 billion, and a CBP court filing from May 26 said the platform had accepted $85 billion in potential and certified refunds. The same filing said $20.6 billion had already been sent to the U.S. Treasury Department for disbursement as of May 22.
Richard K. Eaton Order
Eaton denied the Justice Department’s request to keep CBP Commissioner Rodney Scott from testifying in the U.S. Court of International Trade. He wrote that Scott’s answers would help determine whether the Trump administration planned to fully refund all of the revenue it collected from the IEEPA tariffs.
The Justice Department argued that Eaton exceeded his authority in ordering universal refunds. In a court filing, it said the government cannot issue refunds for importers that have already completed the liquidation process unless that applicant sued to recover money it paid in illegal tariffs.
The department also said, “CBP has no authority to reliquidate or refund money without a court order.” Eaton rejected the request tied to Scott’s testimony and left the universal refund order in place while the administration prepares its appeal.
CBP Refund Portal
U.S. Customs and Border Protection rolled out the Consolidated Administration and Processing of Entries refund process in April. The portal allowed importers to apply for a share of the refund pool, with as many as 330,000 U.S. importers potentially eligible.
That scale gives the dispute immediate practical weight for importers that filed, or may still seek to file, under the CBP process. If the appeal narrows Eaton’s order, access to the refund pool could shrink from a universal process to one tied more closely to litigation by individual importers.
Trump Tariff Litigation
The refund fight follows the Supreme Court’s February ruling striking down tariffs President Donald Trump imposed under the International Emergency Economic Powers Act. The White House has also imposed new levies under Section 301 of the 1974 Trade Act and Section 122, and the U.S. Court of International Trade ruled last month that Section 122 tariffs were illegal.
The United States Trade Representative is currently investigating tariffs under Section 301. For importers watching the refund case, the immediate issue is whether the appeal preserves a broad refund path or pushes them back toward case-by-case claims in court.
