Judge clears path for refunds on Trump tariffs ruled unlawful by the Supreme Court

"In the ruling, Judge Richard K. Eaton of the US Court of International Trade said that US importers who were subject to those tariffs are "entitled to the benefit" of the Supreme Court ruling. Eaton also ordered the US Customs and Border Protection - the agency responsible for collecting import duties - to "liquidate" import entries without regard to the tariffs Trump imposed through the IEEPA."

"The judge is essentially ordering the government agency to calculate the final bill for certain shipments entering the US as if the IEEPA tariffs never applied. Any accounting on goods that have already been calculated, or "liquidated," but are not legally final, needs to be redone without the duties, the judge ordered."

"On February 20, the Supreme Court struck down, in a 6-3 ruling, Trump's IEEPA duties, stating that the national emergency law does not give the president the ability to unilaterally impose tariffs. The ruling made no explicit mention of refunds."

Following the Supreme Court's 6-3 decision striking down President Trump's tariffs imposed under the International Emergency Economic Powers Act, a federal trade judge ordered US Customs and Border Protection to recalculate duties on imports without applying those tariffs. Judge Richard K. Eaton ruled that importers are entitled to benefit from the Supreme Court ruling and directed the agency to liquidate import entries as if the IEEPA tariffs never existed. Any shipments already calculated but not legally finalized must be recalculated without the duties. Importers have 180 days after liquidation before accounting becomes legally final. This represents another setback for the Trump administration's tariff revenue strategy.

Read at Business Insider