在等待最高法院裁决期间，超过 1,500 家公司在贸易法院提起关税诉讼；到 2025 年底，政府表示已有超过 300,000 名进口商缴纳了有争议的关税。文章将此与 1998 年最高法院就港口维护税作出裁决后的先前大规模退款程序对比，当时涉及约 4,000 件案件与 $750 million 已缴税款。在书面陈述中，政府律师表示行政部门不会争议法院下令重新计算关税的权限，但仍保留限制哪些进口商符合资格的可能性。
文中称零售与服装公司特别暴露于与从 China、Vietnam 等国采购相关的关税成本，一名分析师表示该裁决可能自今年起对零售销售形成温和顺风，并在 2028 前逐步消退。财政部长 Scott Bessent 表示，美国财政部（US Treasury）手上接近 $774 billion 现金，可覆盖潜在退款；不过付款可能在数周或数月内进行，且可能超过一年。公司层面的例子包括 Lalo，该公司称其已支付超过 $2 million 的相关关税并计划寻求追偿；同时 CBP 宣布自 Feb. 6 起，财政部将停止以纸本支票发放 CBP 退款，改为电子支付。
The US Supreme Court ruled 6-3 on Friday that Donald Trump did not have legal authority to impose tariffs under the International Emergency Economic Powers Act (IEEPA), but it did not decide whether importers are entitled to refunds. US Customs and Border Protection has collected an estimated $170 billion under the IEEPA tariffs, and the dispute now returns to the US Court of International Trade for further litigation. Trump said he plans to immediately impose a fresh 10% global tariff under a different legal provision, while also saying refund litigation could continue for the next five years.
More than 1,500 companies filed tariff suits in trade court while awaiting the Supreme Court decision, and by the end of 2025 the government said more than 300,000 importers had paid the contested tariffs. The article contrasts this with a prior mass-refund process after a 1998 Supreme Court decision on a harbor maintenance tax, which involved about 4,000 cases and $750 million in taxes paid. In written submissions, government lawyers said the administration would not contest court authority to order tariff recalculations, but left open the possibility of limiting which importers are eligible.
Retail and apparel companies were described as especially exposed to tariff costs tied to sourcing from countries including China and Vietnam, and one analyst said the ruling may create a modest tailwind for retail sales starting this year that gradually fades by 2028. Treasury Secretary Scott Bessent said the US Treasury, with nearly $774 billion cash on hand, can cover potential refunds, though payments could occur over weeks or months and may take over a year. Company-level examples include Lalo, which said it paid more than $2 million in covered tariffs and plans to seek recovery, while CBP announced that from Feb. 6 Treasury would stop issuing CBP refunds by paper check and move to electronic payments.