2026年3月4日 美国东部时间晚上9:06 / 路透社
本插图于2025年4月10日拍摄，显示了一面美国国旗和一个”关税”标签。路透社/Dado Ruvic/插图 [获取授权，新标签页打开]
- 摘要
- 公司
- 法官下令对非法特朗普关税支付退款并计付利息
- 海关面临审查7000万笔交易的前所未有的任务
- 进口商寻求简化退款流程以避免法律障碍
华盛顿，3月4日（路透社） – 美国贸易法院法官周三下令政府开始向进口商支付可能达数十亿美元的退款，这些进口商支付了最高法院上月裁定为非法征收的关税。
曼哈顿美国国际贸易法院法官理查德·伊顿（Richard Eaton）根据法庭文件下令，政府应完成对数百万批货物进入美国时未征收关税的成本核算，并下令按利息支付退款。
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当商品进入美国时，进口商在入境时支付预估金额，然后在约314天后完成最终结算，这一过程称为清算。伊顿指示美国海关与边境保护局（CBP）完成未征收关税的货物的入境成本核算，从而产生退款。
“海关知道如何完成这项工作，”他在周三的法庭听证会上表示（根据法院网站的录音）。他说，该机构应该能够编程其系统以发放退款，这种情况在进口商多付预估关税时经常发生。
“他们每天都在这样做。他们完成清算并进行退款，”他说。
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伊顿还定于周五举行听证会，要求更新CBP的退款计划。他在命令中表示，法院首席法官指示伊顿是唯一将审理关税退款案件的法官。
美国海关与边境保护局在法庭文件中表示，在未征收关税的情况下完成入境成本核算的任务“规模前所未有”，可能需要人工审查超过7000万笔交易。该机构在其他法庭文件中表示，希望最多有四个月时间来评估支付退款的方案。
CBP未回应置评请求。
“本命令中的措辞强烈表明，进口商有权获得IEEPA退款，这是不容置疑的，”前商务部高级官员、King & Spalding律师事务所合伙人瑞安·马杰鲁斯（Ryan Majerus）表示。“政府可能会质疑该命令的适用范围，或者至少要求更多时间，以使美国海关能够完成这里无疑将是一项艰巨的任务。”
美国政府征收了超过1300亿美元的非法关税，这些关税是特朗普贸易政策的核心。最高法院未就退款问题提供指导，导致进口商如何获得补偿的问题存在困惑。
伊顿的命令是在Atmus Filtration（ATMU.N）提起的诉讼中作出的，该公司在法庭文件中表示，它支付了约1100万美元的非法关税。
Atmus的律师未回应置评请求。
Atmus的诉讼是约2000起向贸易法院提起的诉讼之一，这些诉讼均要求退还根据《国际紧急经济权力法》（IEEPA）征收的关税。
伊顿表示，他不想逐一审理每个案件。“我们希望制定一种方法，让这些进口商能够就被非法征收的关税提出索赔。”
超过30万家进口商支付了这些关税。绝大多数进口商是小型企业，他们希望海关官员采用简单、低成本的系统来支付退款。许多进口商告诉路透社，如果必须起诉或通过繁琐的海关行政流程，他们可能会放弃退款。
“海关不应有任何阻碍退款发放的障碍，”贸易律师乔治·塔特尔（George Tuttle）表示。
由David Lawder和Andrea Shalal在华盛顿报道，Tom Hals在特拉华州威尔明顿报道；由Anna Driver和Matthew Lewis编辑
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Judge orders US Customs to process refunds on illegal Trump tariffs
March 4, 2026 9:06 PM UTC / Reuters
A U.S. flag and a “tariffs” label are seen in this illustration taken April 10, 2025. REUTERS/Dado Ruvic/Illustration [Purchase Licensing Rights, opens new tab]
- Summary
- Companies
- Judge orders refunds with interest for illegal Trump tariffs
- Customs faces unprecedented task of reviewing 70 million entries
- Importers seek simple refund process to avoid legal hurdles
WASHINGTON, March 4 (Reuters) – A U.S. trade court judge on Wednesday ordered the government to begin paying potentially billions of dollars in refunds to importers who paid tariffs that the Supreme Court said last month were collected illegally.
Judge Richard Eaton of the U.S. Court of International Trade in Manhattan ordered the government to finalize the cost of bringing millions of shipments into the U.S. without assessing a tariff, according to a court filing. He ordered the refunds to be made with interest.
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When merchandise is brought into the United States, an importer pays an estimated amount at entry which is then finalized around 314 days later, a process known as liquidation. Eaton directed Customs and Border Protection to finalize the entry cost on shipments without the tariff being assessed, resulting in a refund.
“Customs knows how to do this,” he told a court hearing on Wednesday, according to a recording on the court’s website. He said the agency should be able to program its system to issue refunds, which are regularly issued when an importer overpays on an estimated duty.
“They do it every day. They liquidate entries and make refunds,” he said.
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Eaton also set a hearing for Friday in which he asked for updates on CBP’s refund plans. He said in his order that the court’s chief judge indicated that Eaton is the only judge who will hear tariff refund cases.
Customs and Border Protection has said in court filings that the task of finalizing entry costs without assessing a tariff was “unprecedented” in scale and could require manual review of more than 70 million entries. The agency had said in other court filings it wanted up to four months to assess its options for paying refunds.
CBP did not respond to a request for comment.
“The language in this order strongly suggests an across-the-board approach that importers are entitled to IEEPA refunds, full stop,” Ryan Majerus, a former senior Commerce official who is now a partner with King & Spalding, said. “The government may challenge the order’s scope or, at minimum, ask for more time to enable U.S. Customs to undertake what will undoubtedly be a monumental task here.”
The U.S. government collected more than $130 billion in illegal tariff payments, which were central to Trump’s trade policy. The Supreme Court did not provide guidance for issuing refunds, creating confusion over how importers would be reimbursed.
The order by Eaton came in a case brought by Atmus Filtration (ATMU.N), which said in court filings it paid about $11 million in the illegal tariffs.
Attorneys for Atmus did not respond to a request for comment.
Atmus’ lawsuit is among the roughly 2,000 that have been filed with the trade court seeking a refund of the tariffs imposed under IEEPA, or the International Emergency Economic Powers Act.
Eaton said he did not want to have to hear each case. “We want to work out a method by which those importers can make a claim for duties that were unlawfully applied.”
More than 300,000 importers paid the tariffs. The vast majority of importers are smaller businesses and they are hoping that Customs officials adopt a simple, low-cost system to pay reimbursements. Many told Reuters they might abandon their refund if they had to sue or go through a cumbersome Customs administrative process.
“There should be no impediment to CBP issuing refunds,” said George Tuttle, a trade attorney.
Reporting by David Lawder and Andrea Shalal in Washington and Tom Hals in Wilmington, Delaware; Editing by Anna Driver and Matthew Lewis
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