Published November 13, 2026 · By
Tariff refunds for more than 330,000 U.S. importers moved a step closer this week after lawyers for a certified class asked the U.S. Court of International Trade to order the government to return duties collected under President Trump's emergency tariffs to every company that paid them, not only to those that sued. The request, reported Thursday by Fortune, covers part of an estimated $166 billion in duties that the Supreme Court found in February had been imposed beyond the president's legal authority.
The Justice Department opposes refunds for importers that have not filed their own cases and has appealed an earlier universal refund order. In the tariff refunds dispute, a government answer to the class complaint is due Friday, November 13, according to Fortune.
What Happened in the Tariff Refunds Case
The case is Freestyle World v. United States, brought by a baby products company that filed suit on February 19, 2026, one day before the Supreme Court ruled against the tariffs imposed under the International Emergency Economic Powers Act (IEEPA). On October 8, Judge Richard K. Eaton, who oversees the tariff refunds cases, certified the lawsuit as a class action, only the second class ever certified at the trade court, according to the law firm Davis Wright Tremaine.
The class includes all importers of record that paid the challenged IEEPA duties between February 1, 2025, and February 19, 2026, except companies that filed their own refund lawsuits. Nearly 330,000 importers paid the duties, and most would fall inside the class, the firm said.
Earlier this week, class counsel filed a motion asking Eaton to issue a relief order directing U.S. Customs and Border Protection (CBP) to pay back all class members, with interest. Fortune reported the filing on November 12.
Key Dates and Deadlines
- February 2026: The Supreme Court rules the IEEPA tariffs exceeded presidential power.
- March 4, 2026: Eaton issues a refund order; CBP later builds an online claims system in response.
- June 3, 2026: The government files a partial appeal of Eaton's universal refund injunction.
- October 8, 2026: The class is certified.
- November 13, 2026: Government answer to the class complaint due, per Fortune.
- December 9, 2026: Government response to the relief motion due, per Fortune.
- February 4, 2027: Earliest date the filing window for individual refund suits closes, according to Davis Wright Tremaine.
How Much Money Is at Stake in Tariff Refunds
Roughly $166 billion in IEEPA duties was collected before the tariffs ended in February. Much of that has already gone back to companies as tariff refunds. In a court filing with data as of October 2, the government reported that more than 75% of the total had been refunded with interest, according to Davis Wright Tremaine. The accounting firm Cherry Bekaert, citing the same period, said about $126 billion had been sent to the Treasury for payment, with about $1.1 billion on hold because bank details were missing or unverified.
Fortune, citing Treasury data, reported that more than $115 billion had been paid out as of August. The figures use different dates and measures, so they are not directly comparable, but each shows that a large share of the money has moved.
Who Has Not Been Paid
The tariff refunds fight now centers on the importers left behind. According to Fortune, thousands of small businesses and individuals who bought tariffed goods directly from overseas sellers have not received money. Reasons include technical errors in CBP's portal, missing paperwork, a lack of legal help, or the use of a third-party importer of record.
Importers whose entries were "finally liquidated," meaning CBP closed the books on them more than 80 days ago, are in the toughest spot. Unless they sued and won an individual order, they remain shut out of the refund portal while the appeal is pending, Davis Wright Tremaine said.
How CBP Pays Tariff Refunds Today
CBP processes claims for tariff refunds through an electronic system called CAPE, short for Consolidated Administration and Processing of Entries. Full refunds are available for entries that are not yet liquidated or were liquidated within the last 80 days. A third phase opened on October 6 for finally liquidated entries, but only for importers that filed suit and obtained a reliquidation order from Eaton. About 7,000 importers behind nearly 4,000 lawsuits can use it, according to Davis Wright Tremaine.
CBP posts guidance on its official IEEPA duty refunds page, and the trade court lists filings on its class action litigation page.
What Each Side Says
The Administration and Justice Department
The Trump administration's position is that tariff refunds on closed entries should go only to importers that went to court. In its June appeal to the U.S. Court of Appeals for the Federal Circuit, the Justice Department argued that Eaton's universal order went beyond his authority and conflicts with Supreme Court limits on nationwide relief. In a filing quoted by Fortune, the department said, "CBP has no authority to reliquidate or refund money without a court order."
The government also opposed class certification, arguing that it would let companies wait on the sidelines and decide later whether to join. It can appeal the certification decision.
The Importers and Their Lawyers
Class counsel, led by Lawrence Friedman of Barnes, Richardson & Colburn and Elizabeth Cabraser and Nicholas Diamand of Lieff Cabraser Heimann & Bernstein, said the requested order would give CBP the court authorization the agency says it needs. They said it would cover small businesses that cannot afford separate lawsuits and that they plan to keep working with the court and the government.
Judge Eaton has taken the view that the Supreme Court's limits on universal injunctions do not apply to the trade court, according to Fortune. When he certified the class, he wrote that he did so expecting it to lead to the reliquidation of all covered entries.
Lawmakers
Democrats have pressed the administration on the pace of tariff refunds. Sen. Elizabeth Warren (D-Mass.) wrote to CBP in June urging faster action and said the administration had slowed the process, Fortune reported. Sen. Ron Wyden (D-Ore.), who is expected to chair the Senate Finance Committee next year, told CNBC on November 8 that Democrats plan to push to repeal specific tariffs, starting with those on Canada.
Republican leaders have not publicly weighed in on the class motion in the reports reviewed for this article.
For background on the administration's current trade threats, see our coverage of the warning to double Mexico tariffs, and for the budget impact, our report on the $404 billion October deficit.
What It Means for You
The following is our analysis based on the reporting above.
If You Own a Small Business That Imports
- Check whether you were the importer of record, since tariff refunds go to that party. If a broker or third party filled that role, the money may flow to them first.
- Confirm that CBP has valid bank (ACH) information on file. Missing or unverified details have held up about $1.1 billion.
- File CAPE claims for any entry still within the 80-day window after liquidation.
- Talk to a trade attorney before the filing deadline for individual suits, which runs to February 4, 2027 at the earliest. Some firms advise filing if class relief is not clear by then.
If You Are a Consumer
Consumers who paid higher prices at the store are not part of the tariff refunds class, and no direct consumer repayment program has been announced. Fortune noted that wider tariff refunds could make it more likely that some businesses pass savings on, but there is no requirement that they do so. People who imported goods themselves, for example through direct overseas online orders on which they paid the duty, may qualify as importers of record and should review CBP guidance.
For Taxpayers and the Budget
Every dollar of tariff refunds returned to importers reduces federal receipts. Large repayments can weigh on monthly budget figures, and further payouts could add to that pressure while the government's appeal works through the courts.
What Comes Next
Davis Wright Tremaine said Eaton is unlikely to grant classwide relief before the government answers the complaint. After the December 9 response deadline, the judge could rule on the motion, and either side could take the dispute to the Federal Circuit, where the earlier appeal is already pending. A separate class certification request in another refund case, V.O.S. Selections v. Trump, is also awaiting a decision.
Until then, the status of tariff refunds for most non-litigant importers with closed entries remains unresolved.
This article is for information only and is not financial, legal or tax advice.
Sources: Fortune; Davis Wright Tremaine; Miller & Chevalier; Cherry Bekaert; U.S. Customs and Border Protection.
