A federal court hearing is scheduled to address the mechanisms and eligibility criteria for the reimbursement of billions of dollars in tariffs deemed illegal by the Supreme Court.

聯邦法院計畫舉行聽證會，以處理最高法院認定為非法的數十億美元關稅之退款機制與資格標準。

The current legal impasse originates from the Supreme Court's determination that the executive branch improperly utilized emergency powers to impose global tariffs, thereby infringing upon congressional taxmaking authority. Consequently, the Court of International Trade, presided over by Judge Richard Eaton, has sought to implement a universal refund system for all importers of record. While U.S. Customs and Border Protection (CBP) has initiated a phased reimbursement process—processing approximately $89.6 billion in claims and directing $20.6 billion to the Treasury Department—the scope of this restitution remains contested.

目前的法律僵局源於最高法院認定行政部門不當地利用緊急權力徵收全球關稅，從而侵犯了國會的課稅權。因此，由理查德·伊頓法官主持的國際貿易法院，試圖為所有登記進口商實施一套通用退款制度。雖然美國海關及邊境保護局（CBP）已啟動分階段退款程序——處理了約 896 億美元的申請，並將 206 億美元撥交財政部——但此次賠償的範圍仍存在爭議。

A primary point of contention involves the distinction between unliquidated and liquidated entries. The CBP has prioritized 'Phase 1' refunds, which encompass less complex cases where tax bills were not finalized. However, the agency has resisted extending these refunds to older, liquidated shipments—those where the final duty amount was determined and the statutory protest window has closed—unless the importer is a party to existing litigation. The Department of Justice maintains that only the litigants in the 2,500 existing lawsuits possess the legal standing to seek such recovery.

主要爭議點在於「未結算」與「已結算」貨單之間的區分。CBP 優先處理「第一階段」退款，涵蓋稅單尚未定案且較不複雜的個案。然而，除非進口商為現有訴訟的當事人，否則該機構拒絕將退款範圍擴大至較舊的已結算貨單（即最終關稅金額已確定且法定申訴期已屆滿之貨單）。司法部堅持認為，僅有 2,500 宗現有訴訟中的原告才具備尋求此類追回款項的法律地位。

To mitigate the prohibitive costs of individual litigation for smaller enterprises, plaintiffs have petitioned for class-action certification. Such a designation would theoretically allow Judge Eaton to issue a comprehensive order applicable to all similarly situated importers, bypassing the need for individual suits. Furthermore, a procedural dispute emerged regarding the testimony of CBP Commissioner Rodney Scott; although Judge Eaton mandated the Commissioner's presence, the U.S. Court of Appeals for the Federal Circuit granted a temporary stay, permitting the attendance of Executive Assistant Commissioner Susan Thomas instead.

為了降低小型企業進行個人訴訟的過高成本，原告已申請集體訴訟認證。此類認定理論上將允許伊頓法官發布適用於所有處境相似進口商的綜合指令，而無需進行個別訴訟。此外，關於 CBP 局長羅德尼·斯科特作證的程序出現爭議；儘管伊頓法官要求局長出席，但聯邦巡迴上訴法院授予了臨時禁制令，允許由執行助理局長蘇珊·湯瑪斯代替出席。

The proceedings will now focus on the CBP's operational capacity to process older claims and the legal validity of extending refunds to non-litigants.

後續程序將集中於 CBP 處理舊有申請的運作能力，以及將退款範圍擴大至非訴訟當事人的法律有效性。