A federal judge has directed the Trump administration to move forward with processing imported goods entries without applying the emergency tariffs struck down by the Supreme Court — a key procedural step in the unfolding battle over Trump tariff refunds.
The order, issued Wednesday by Senior Judge Richard Eaton of the U.S. Court of International Trade, requires U.S. Customs and Border Protection (CBP) to complete or redo the “liquidation” of affected entries without including the now-invalid levies. Liquidation is the formal process by which customs officials finalize duties owed on imported goods.
The ruling stems from a wave of lawsuits filed after the Supreme Court of the United States delivered a 6-3 decision invalidating most of the sweeping emergency tariffs imposed during President Trump’s return to office. The high court rejected Trump’s argument that a 1977 emergency statute granted him broad authority to levy tariffs on global trading partners.
While the judge’s order does not immediately release funds to companies, it significantly advances what has become a complex, high-stakes customs refund process involving tens of billions of dollars in estimated tariff payments.
More than 1,000 companies have filed claims seeking reimbursement. Many importers had paid only estimated duties pending final assessment, leaving millions of entries in administrative limbo. Eaton’s ruling mandates that those entries now be finalized without tariff charges. For entries already liquidated, CBP must revisit and correct the calculations.
The case originated with a lawsuit filed by Atmus Filtration, but Eaton clarified that he has been assigned oversight of all related refund cases.
“So there is no danger that another Judge, even one in this Court, will reach any contrary conclusions,” Eaton wrote.
“To find otherwise would be to thwart the efficient administration of justice and to deny those importers who have filed suit the efficient resolution of their claims, and to deny entirely importers who have not filed suit the benefit of the” Supreme Court decision, he continued.
Despite the procedural breakthrough, the administration has signaled that refund disbursements may not be immediate. Officials argue that compliance reviews must still be completed under broader customs regulations.
“Regardless of entry type and liquidation cycle, CBP still requires a review period to ensure no violation of other Customs laws and no other duties, taxes, or fees are owed,” wrote Brandon Lord, a senior official in CBP’s trade programs office.
Business groups have pressed for an accelerated timeline, citing mounting financial strain and capital constraints tied to the disputed tariffs. The administration, however, has resisted efforts to expedite the process beyond standard review procedures.
