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Trade Judge Sets Thursday Deadline for U.S. Tariff Refund Plan as Legal Fight Widens

The Court of International Trade is requiring CBP to detail an ACE-based mechanism to return invalid IEEPA duties with interest.

Overview

  • CBP must submit a refund plan to the Court of International Trade by 2 p.m. Thursday after telling the court it needs roughly 45 days to build new automation.
  • CBP’s proposal uses the ACE portal for importer declarations, automated recalculation of duties without IEEPA charges, and aggregated ACH payments with interest.
  • Judge Richard Eaton ordered liquidation or reliquidation without the struck-down duties, warned interest is accruing about $650 million per month, and noted taxpayer exposure if delays persist.
  • The scope is vast, with about $166 billion collected across more than 53 million entries from over 330,000 importers, and more than 2,000 lawsuits already filed seeking refunds.
  • Nintendo, Lenovo and other companies filed refund suits, and a coalition of 24 states sued to block the administration’s replacement tariffs under Section 122, arguing the law does not authorize sweeping levies.