Overview
- Nintendo of America filed a complaint in the U.S. Court of International Trade seeking repayment with interest of duties it paid under the Trump administration’s IEEPA-based tariffs.
- Judge Richard Eaton has ruled that importers are entitled to refunds and directed CBP to liquidate or reliquidate entries without IEEPA duties, then temporarily paused immediate payouts while implementation is finalized.
- CBP told the court it is building an ACE-based process to validate entries and issue electronic ACH refunds, citing unprecedented scale—over 330,000 importers, more than 53 million entries, and about $166 billion collected.
- The court ordered status updates on CBP’s rollout, and Eaton warned interest on refunds is accruing rapidly at roughly $650 million per month.
- A separate lawsuit by a coalition of 24 states challenges the administration’s replacement tariffs under Section 122 of the Trade Act of 1974, seeking to halt the new 10% levy and recover payments.