A court will decide how the government gives back billions of dollars in taxes. The Supreme Court said these taxes were illegal.

法院將決定政府如何退還數十億美元的稅款。最高法院此前表示這些稅款是非法的。

The government took too much money from companies that bring goods into the US. Now, the government must pay this money back. Some companies already got their money.

政府向將貨品進口到美國的公司收取了過多資金。現在，政府必須將這些款項退還。部分公司已經拿回了款項。

But some companies cannot get their money. The government says these companies must go to court first. This is a problem because court is expensive for small companies.

但有些公司無法拿回款項。政府表示這些公司必須先前往法院起訴。這是一個問題，因為對於小型公司來說，訴訟費用十分昂貴。

One judge wants to help all companies at once. He wants a simple rule for everyone. He does not want every company to start a new court case.

一名法官希望一次過幫助所有公司。他希望為每個人制定一個簡單的規則。他不希望每間公司都啟動一個新的法院案件。

The court will now look at how the government pays back the old money to all companies.

法院現在將研究政府如何將舊款退還給所有公司。

A federal court hearing has been scheduled to discuss how billions of dollars in illegal tariffs will be paid back to companies, following a decision by the Supreme Court.

隨著最高法院的決定，聯邦法院已安排聽證會，討論如何將數十億美元的非法關稅退還給相關公司。

The legal problem began when the Supreme Court decided that the government used its emergency powers incorrectly to impose global tariffs, which violated the law. As a result, Judge Richard Eaton of the Court of International Trade wants to create a general refund system for all importers. Although U.S. Customs and Border Protection (CBP) has started returning some money—processing about $89.6 billion in claims—there is still a disagreement over who is eligible to receive these payments.

這項法律問題始於最高法院判定政府錯誤使用緊急權限徵收全球關稅，違反了法律。因此，國際貿易法院的理查德·伊頓法官希望為所有進口商建立一套通用的退款制度。雖然美國海關及邊境保護局（CBP）已開始退還部分款項——處理了約 896 億美元的申請——但對於誰有資格收到這些款項仍存在分歧。

A major argument concerns the difference between 'unliquidated' and 'liquidated' entries. The CBP has prioritized 'Phase 1' refunds for simpler cases where tax bills were not yet final. However, the agency has refused to give refunds for older shipments where the final duty was already decided, unless the importer is already involved in a lawsuit. The Department of Justice emphasized that only the companies in the 2,500 existing lawsuits have the legal right to ask for this money.

一個主要的爭論點在於「未結算」與「已結算」報單之間的區別。CBP 優先處理「第一階段」退款，即稅單尚未最終定案的較簡單個案。然而，除非進口商已參與訴訟，否則該機構拒絕為最終關稅已定案的舊貨件提供退款。司法部強調，只有參與 2,500 宗現有訴訟的公司才具有要求這筆款項的法律權利。

To avoid the high cost of individual lawsuits for smaller companies, some plaintiffs have asked for a 'class-action' status. This would allow Judge Eaton to issue one order that applies to all similar importers. Additionally, there was a dispute regarding who should testify in court. While Judge Eaton requested the CBP Commissioner's presence, a higher court allowed an assistant commissioner to attend instead.

為了避免小公司面臨個別訴訟的高昂成本，部分原告申請了「集體訴訟」地位。這將允許伊頓法官發布一項適用於所有類似進口商的單一命令。此外，關於誰應在法院作證也存在爭議。雖然伊頓法官要求 CBP 局長出席，但更高層的法院允許由助理局長代替出席。

The court will now focus on whether the CBP has the ability to process older claims and if it is legally possible to give refunds to companies that are not part of a lawsuit.

法院現在將集中研討 CBP 是否有能力處理較舊的申請，以及在法律上是否可行將退款給未參與訴訟的公司。

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。