The U.S. government is currently processing billions of dollars in tariff refunds to importers after a judicial ruling invalidated the administration's previous trade authority.

在司法裁定廢止政府之前的貿易權限後，美國政府目前正處理向進口商退還數十億美元的關稅。

The current fiscal disbursements are the direct consequence of a 6-3 Supreme Court decision in February, which determined that the administration's utilization of the 1977 International Emergency Economic Powers Act (IEEPA) to impose global tariffs was devoid of requisite congressional authorization. This judicial determination necessitated the restitution of funds to corporate entities that had paid duties since April 2025. While the administration initially projected refund totals exceeding $35.5 billion, subsequent disclosures by Brandon Lord of the U.S. Customs and Border Protection (CBP) indicated a $10 billion overstatement, attributing the discrepancy to a data query error rather than a systemic failure of the Consolidated Administration and Processing of Entries (CAPE) system. Current data suggests approximately $20.6 billion has been disbursed, with total potential refunds, including interest, estimated at $85 billion.

目前的財政撥款是二月份最高法院 6 比 3 裁決的直接結果，該裁決認定行政部門利用 1977 年《國際緊急經濟權力法》(IEEPA) 徵收全球關稅缺乏必要的國會授權。此司法認定使得政府必須向 2025 年 4 月起支付關稅的企業實體退還資金。雖然行政部門最初預計退款總額將超過 355 億美元，但美國海關及邊境保衛局 (CBP) 的 Brandon Lord 隨後披露，金額高估了 100 億美元，並將此差異歸因於數據查詢錯誤，而非「綜合入境管理與處理」(CAPE) 系統的系統性失效。目前數據顯示約有 206 億美元已發放，包括利息在內的潛在總退款額估計為 850 億美元。

Stakeholder positioning reveals a divergence between executive sentiment and economic analysis. President Trump has expressed dissatisfaction with the ruling and indicated a preference for companies that forgo refunds. Conversely, data from the Kiel Institute for the World Economy and the Tax Foundation suggest that the financial burden of these tariffs was largely borne by domestic consumers and households rather than foreign entities, with the Federal Reserve linking these policies to sustained inflation. Furthermore, the administration has transitioned to a 10% blanket tariff under Section 122 of the Trade Act of 1974. U.S. Trade Representative Jamieson Greer has suggested a potential strategy to circumvent congressional approval by repeatedly initiating the 150-day statutory period allowed under this act, thereby maintaining trade barriers despite the IEEPA restriction.

利益相關者的立場顯示，行政部門的看法與經濟分析之間存在分歧。川普總統對該裁決表示不滿，並表示更傾向於那些放棄退款的公司。相反，基爾世界經濟研究所與稅務基金會的數據表明，這些關稅的財務負擔主要由國內消費者和家庭承擔，而非外國實體，聯準會則將這些政策與持續的通貨膨脹聯繫起來。此外，行政部門已轉向根據 1974 年《貿易法》第 122 條徵收 10% 的全面關稅。美國貿易代表 Jamieson Greer 提出了一項潛在策略，透過重複啟動該法案允許的 150 天法定期間來規避國會批准，從而在 IEEPA 受限的情況下維持貿易壁壘。

The administration continues to refund importers while seeking legal avenues to maintain a global tariff regime through the repetitive application of the Trade Act of 1974.

行政部門在繼續向進口商退款的同時，正尋求法律途徑，透過重複適用 1974 年《貿易法》來維持全球關稅體制。