On February 20, 2026, in its decision in Learning Resources, Inc. v. Trump, the U.S. Supreme Court held that the U.S. government had improperly relied on the International Emergency Economic Powers Act ("IEEPA") to impose emergency tariffs starting in April 2025 (see Lewis Brisbois Alert). However, the Court did not provide for a process to refund, with interest, the estimated $166 billion that has been collected on millions of import entries that occurred while the IEEPA tariffs were in place.
Judge Richard Eaton, who has been designated by the Chief Judge of the U.S. Court of International Trade ("CIT") to manage the refund process, ordered Customs and Border Protection ("CBP") on March 4, 2026, to take the necessary steps immediately to process all refunds with interest. Atmus Filtration, Inc. v. United States, No. 26-01259, Dkt. No. 21. Two days later, CBP Executive Director of the Trade Programs Directorate Brandon Lord filed a Declaration stating that CBP could not feasibly
