The Trump administration has until May to appeal a federal court order mandating universal tariff refunds, a decision that has left legal and trade experts puzzled. In March, the U.S. Court of International Trade ordered the administration to refund $166 billion in tariffs collected unlawfully, a ruling that applies to all importers, not just those who filed lawsuits.
Unanswered Questions
Matthew Seligman, a federal litigator, highlighted the administration’s surprising inaction. "It’s genuinely surprising that the government hasn’t appealed the universal refund order already," Seligman said. "The government has opposed universal injunctions in every single context since President Trump retook office."
"If the government appealed the universal refund order, it would win." — Matthew Seligman, Grayhawk Law
The administration’s failure to appeal comes despite its track record of challenging universal court orders, including those related to birthright citizenship and other executive actions. Lynlee Brown, a partner at EY, speculated that the administration may be prioritizing other political and economic concerns, such as midterm elections and ongoing investigations into its tariff policies.
Implications for Importers
Customs and Border Protection (CBP) launched the Consolidated Administration and Processing of Entries (CAPE) portal on Monday, allowing importers to apply for refunds. However, Seligman warned that an eventual appeal could render the process futile. "The government can reverse course again," he said. "Submitting CAPE would have ended up being sort of a waste of time."
As the May deadline approaches, the administration’s next move remains uncertain. CBP and the White House have yet to comment on the matter.