2026年3月4日 / 美国东部时间下午6:21 / CBS/美联社
美国联邦法官周三裁定，今年2月被最高法院宣告无效的特朗普关税政策下，美国企业依法有权申请退款。
美国国际贸易法院法官理查德·伊顿（Richard Eaton）表示，美国进口商“有权受益于”最高法院2月20日的裁决，该裁决认定特朗普总统去年依据《国际紧急经济权力法》（IEEPA）颁布全面关税政策的行为缺乏法律授权。
伊顿的裁决具体针对田纳西州纳什维尔市Atmus Filtration公司提起的诉讼，该公司生产过滤器及其他过滤产品，主张关税退款权利。
本周第二次法律败诉
联邦上诉法院周一拒绝延迟最高法院裁决的执行，该裁决推翻了特朗普政府大部分关税政策，这为国际贸易法院开始制定企业救济措施扫清了道路。
伊顿在裁决中还写道，他将“单独审理与IEEPA关税退款相关的案件”。最高法院上月以6:3的投票结果做出裁决时，并未涉及退款问题。
贸易专家估计，美国政府可能欠企业高达1750亿美元的IEEPA关税退款。美国海关与边境保护局数据显示，截至2025年底，联邦政府已通过IEEPA征收了1340亿美元关税。
金杜律师事务所（King & Spalding）合伙人、前美国贸易官员瑞安·马耶鲁斯（Ryan Majerus）表示，他预计政府会提起上诉或“寻求暂缓执行以争取更多时间让美国海关完成合规工作”。
美国海关必须制定退款处理方案。Bryan Cave Leighton Paisner律师事务所合伙人、贸易律师亚历克西斯·厄利（Alexis Early）表示，海关通常会在发现错误时退还关税，但目前的系统“并非为大规模退款设计”，“行政流程中的细节将是关键挑战”。
诉讼寻求退款
要求关税退款的小企业联盟对伊顿的裁决表示欢迎。
“这是小企业的胜利，他们已缴纳数十亿美元非法关税，理应追回款项，”We Pay the Tariffs执行主任丹·安东尼（Dan Anthony）在声明中表示，“法院行动迅速且正确。现在政府需要采取行动，小企业担心他们会进一步拖延处理。”
包括博士伦（Bausch & Lomb）、戴森（Dyson）、联邦快递（FedEx）和欧莱雅（L’Oreal）在内的多家大型企业已起诉联邦政府要求退还IEEPA关税。联邦快递还承诺，如果该快递公司最终获得全额退款，将向支付费用的消费者和托运人进行退款。
美联社对本文亦有贡献。
Companies are entitled to refunds for Trump tariffs struck down by Supreme Court, judge rules
March 4, 2026 / 6:21 PM EST / CBS/AP
Companies in the U.S. that paid tariffs invalidated by the Supreme Court in February are legally entitled to refunds, a federal judge ruled on Wednesday.
Judge Richard Eaton of the U.S. Court of International Trade in New York said that U.S. importers were “entitled to benefit” from the high court’s February 20 decision that President Trump lacked the authority to impose sweeping tariffs last year under the International Emergency Economic Powers Act (IEEPA).
Eaton was ruling specifically on a case brought by Atmus Filtration, a Nashville, Tennessee, company that makes filters and other filtration products, claiming a right to a tariff refund.
Second legal defeat this week
A federal appeals court on Monday declined to delay implementation of the Supreme Court ruling striking down most of the Trump administration’s tariffs, clearing the way for the Court of International Trade to begin the process of crafting relief for businesses
Eaton also wrote in his decision that he alone “will hear cases pertaining to the refund of IEEPA” tariffs. The Supreme Court did not address the issue of refunds in its 6-3 decision last month.
Trade experts estimate that the U.S. government could owe as much as $175 billion to businesses that paid the IEEPA levies. U.S. Customs and Border Protection data shows that, through the end of 2025, the federal government had collected $134 billion in duties under IEEPA.
Trade lawyer Ryan Majerus, a partner at King & Spalding and a former U.S. trade official, said he expects the government to appeal or “seek a stay to buy more time for U.S. Customs to comply.”
The U.S. Customs agency must now develop a way to process the refunds. The agency routinely refunds tariffs in cases of error, but its system was “not designed for a mass refund,” said trade lawyer Alexis Early, a partner at Bryan Cave Leighton Paisner. “The devil will be in the details of the administrative process.”
Lawsuits seeking refunds
A coalition of small businesses that has demanded tariff refunds cheered Eaton’s ruling.
“This is a victory for small businesses who have paid billions in unlawful tariffs and deserve their money back,” Dan Anthony, executive director of We Pay the Tariffs, said in a statement. “The court acted swiftly and correctly. Now the ball is in the government’s court, and small businesses are concerned they will drag this out further.”
Several major corporations, including Bausch & Lomb, Dyson, FedEx and L’Oreal, have sued the federal government for refunds of the IEEPA tariffs. FedEx has also pledged to refund consumers and shippers who paid the charges if the delivery company is ultimately made whole.
The Associated Press contributed to this report.
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