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Title card: Tariff refunds after the Supreme Court

IEEPA tariff refunds: CBP certified $128.4 billion including interest for Treasury disbursement as of Nov. 5

The Supreme Court held on Feb. 20, 2026 that IEEPA does not authorize presidential tariffs. Court records and CBP declarations document the refund process; certification for Treasury disbursement is not proof every recipient has been paid.

By Last updated

Developing

Next: the government's response to the class motion is due Dec. 9, 2026.

  • $166BDuties and estimated depositsCBP, as of March 4, 2026
  • $128.4BRefunds sent to TreasuryDuties plus interest, as of Nov. 5, 2026
  • 330,000+Importers of recordCBP, as of March 4, 2026
  • Dec. 9Government response dueClass motion, Freestyle World

Based on court records, sworn CBP declarations and dated agency notices. Party arguments and outside estimates are attributed. This page does not give legal advice.

About this format and its limits

This page tracks the refunds of tariffs the Supreme Court ruled unauthorized in Learning Resources v. Trump, and the tariffs that replaced them.

We independently retrieved the Supreme Court opinion, trade court orders, party filings and CBP declarations. Refund figures retain the dates and payment stages reported in those documents.

Economists’ estimates and law-firm interpretations are attributed. Historical filings do not establish the current outcome of every related case.

At a glance

  • The Supreme Court ruled 6-3 on Feb. 20, 2026 that IEEPA does not authorize the President to impose tariffs. It did not order refunds. S1S2
  • CBP reported approximately $166 billion in duties and estimated deposits on over 53 million entries involving over 330,000 importers as of March 4. As of Nov. 5, about $128.4 billion including interest had been certified and sent to Treasury for disbursement. S19S7
  • CBP pays refunds to importers of record or their designated notify parties. The Oct. 8 class definition covers specified duty payments by importers without separate suits; the Nov. 10 motion seeks class-wide relief and a broader definition. S9S4S8
  • In a May 29 filing, the government argued that CBP lacks authority to refund finally liquidated entries without a court order and that a universal order exceeds the court’s authority. S5
  • The Feb. 20 proclamation set a 10% Section 122 surcharge from Feb. 24 to 12:01 a.m. Eastern daylight time July 24. USTR’s July 23 notice imposed Section 301 duties from July 24, generally 10% or 12.5%, with exemptions and specified net-of-MFN rates. Court challenges followed. S11S15S21S13
  • Next dated step: the government's response to the class motion is due Dec. 9, 2026. S6

Timeline

  1. IEEPA tariff period used in the class definition begins The certified class covers duties paid from Feb. 1, 2025. S4 14 related claims: Refunds and CAPE
  2. Supreme Court hears argument Argued Nov. 5, 2025. S1 3 related claims: The ruling
  3. Freestyle World class action filed Filed one day before the ruling. S4 8 related claims: Court fight over refunds
  4. Supreme Court rules 6-3 against the IEEPA tariffs Learning Resources v. Trump. S1S2 3 related claims: The ruling
  5. Section 122 surcharge proclaimed 10% for 150 days, effective Feb. 24. S11S12 8 related claims: Replacement tariffs
  6. Trade court orders liquidation without IEEPA duties S3S4 14 related claims: Refunds and CAPE
  7. USTR opens 60 forced-labor Section 301 investigations S14 8 related claims: Replacement tariffs
  8. Trade court orders reliquidation of liquidated entries S4 14 related claims: Refunds and CAPE
  9. CAPE refund system opens S7 14 related claims: Refunds and CAPE
  10. Trade court rules Section 122 surcharge unauthorized (2-1) Relief covered Washington State and two businesses; other states’ claims were dismissed. S21 8 related claims: Replacement tariffs
  11. Government appeals the refund order to the Federal Circuit Appeal No. 26-1895. S4 8 related claims: Court fight over refunds
  12. Section 301 duties take effect Generally 10% or 12.5%, subject to exemptions and specified net-of-MFN rates. The Section 122 proclamation specified an endpoint of 12:01 a.m. Eastern daylight time that date. S15S11 8 related claims: Replacement tariffs
  13. CBP: about $100 billion certified and sent to the Treasury Duties plus interest. S22 14 related claims: Refunds and CAPE
  14. New York announces 25-state lawsuit over Section 301 duties S13 8 related claims: Replacement tariffs
  15. CBP: about $106.6 billion certified and sent to the Treasury S23 14 related claims: Refunds and CAPE
  16. CAPE Phase 3 opens for plaintiffs with court orders S7 14 related claims: Refunds and CAPE
  17. Trade court certifies the importer class S4 8 related claims: Court fight over refunds
  18. CBP: about $128.4 billion certified and sent to the Treasury Duties plus interest. S7 14 related claims: Refunds and CAPE
  19. Class asks for a class-wide refund order S8 8 related claims: Court fight over refunds
  20. Government Answer due S6 8 related claims: Court fight over refunds
  21. Due: government response to the class motion Set by the Nov. 9 scheduling order. S6 8 related claims: Court fight over refunds
  22. Due: parties propose a progress-reporting mechanism S6 8 related claims: Court fight over refunds

Evidence

Read the evidence by kind

What the records show

Findings in court orders and figures in CBP's sworn declarations and notices.

  • C1 Official On Feb. 20, 2026 the Supreme Court held that the International Emergency Economic Powers Act (IEEPA) does not authorize the President to impose tariffs. The vote was 6-3: Chief Justice Roberts wrote for the Court, joined in key parts by Justices Sotomayor, Kagan, Gorsuch, Barrett and Jackson; Justices Thomas, Kavanaugh and Alito dissented.
  • C2 Official The Supreme Court syllabus describes two sets of IEEPA tariffs initially imposed in 2025: drug-trafficking duties of 25% on most Canadian and Mexican imports and 10% on most Chinese imports, and reciprocal duties of at least 10% on imports from all trading partners. It notes subsequent increases, reductions and other modifications.
  • C3 Official The ruling did not order refunds. The principal dissent says the Court says nothing about whether or how the government should return the money, and that the refund process is likely to be a mess.
  • C4 Official On March 4, 2026, Judge Richard Eaton of the U.S. Court of International Trade ordered CBP to liquidate unliquidated entries and reliquidate entries whose liquidation was not final without IEEPA duties. He wrote that all affected importers of record were entitled to the benefit of the Supreme Court ruling, and that the Chief Judge had indicated he would hear IEEPA refund cases.
  • C5 Official In a March 6, 2026 declaration, CBP reported that, as of March 4, approximately $166 billion in IEEPA duties and estimated duty deposits had been collected on over 53 million entries involving over 330,000 importers.
  • C6 Official The trade court’s Oct. 8 opinion recounted a March 2026 estimate that interest on the unlawfully imposed duties was accruing at approximately $650 million per month, based on a roughly 4.5% interest rate.
  • C7 Official On April 17, 2026 the trade court ordered that liquidated entries, including finally liquidated ones, be reliquidated without the IEEPA duties.
  • C8 Official CBP's refund system, called CAPE (Consolidated Administration and Processing of Entries), opened to importers and their brokers on April 20, 2026. Importers file a CAPE declaration listing their entries, and refunds are batched by importer of record.
  • C9 Official On June 3, 2026 the government appealed to the Federal Circuit the part of the order that covers liquidation or reliquidation of all affected entries (appeal No. 26-1895). As of Oct. 8 the court said briefs had been filed and a decision was pending.
  • C11 Official On Oct. 8, 2026 the trade court certified a class in Freestyle World, Inc. v. CBP: all importers of record who paid the challenged IEEPA duties between Feb. 1, 2025 and Feb. 19, 2026, excluding any entity that filed its own suit to recover them.
  • C13 Official CBP reported that, as of Oct. 2, 2026, about $136.6 billion in potential and certified refunds had been accepted in CAPE, including about $126 billion in duties plus interest certified and sent to Treasury for disbursement. Separately, the trade court’s Oct. 8 opinion estimated that about $30 billion in unlawfully collected duties would remain in Treasury if CAPE ceased operating then.
  • C14 Official As of Nov. 5, 2026, CBP says 321,021 CAPE declarations were submitted (226,899 passed file checks), about $138.3 billion in potential and certified refunds had been accepted, and about $128.4 billion in refunds (duties plus interest) had been certified and sent to the Treasury for payment.
  • C15 Official As of Nov. 5, 2026, CBP reported 18,072 refunds totaling approximately $737 million had not been sent to Treasury because the importer of record or its authorized CBP Form 4811 designee had not provided ACH account information.
  • C16 Official CBP reported that CAPE Phase 3, deployed Oct. 6, 2026, covers finally liquidated entries of plaintiffs for which the court has ordered reliquidation. As of Nov. 5, it had accepted 4,579 declarations covering 16,011,353 entries. CBP said access was rolling: plaintiffs submitting valid importer numbers by Aug. 27 could file, while later submitters would gain access later. The class’s Nov. 10 motion sought Phase 3 access for class members.
  • C17 Official As of Oct. 7, 2026, more than 4,000 nearly identical refund suits had been filed, involving around 7,000 plaintiffs.
  • C19 Official Under the court's Nov. 9, 2026 scheduling order, the government's Answer is due Nov. 13, its response to the class motion is due Dec. 9, and by Dec. 14 the parties must propose a way to report progress.
  • C20 Official CBP says each refund includes interest and may be netted against other duties owed on the entry. An importer that disagrees with the amount can file a protest within 180 days of liquidation or reliquidation.
  • C21 Official CBP says that for goods covered by framework agreements (European Union, Japan, South Korea, Switzerland and Liechtenstein) only the IEEPA part of the combined 15% rate is refunded; the regular duty stays.
  • C22 Official On Feb. 20, 2026, the day of the ruling, the President proclaimed a 10% import surcharge under Section 122 of the Trade Act of 1974 for 150 days, effective Feb. 24, 2026.
  • C24 Official On May 7, 2026, the trade court ruled 2-1 against the Section 122 surcharge. Relief covered Washington State, Burlap and Barrel, Inc., and Basic Fun, Inc.; the other state plaintiffs’ claims were dismissed for lack of standing.
  • C25 Official The Feb. 20 proclamation set the Section 122 surcharge’s effective period from 12:01 a.m. Eastern standard time on Feb. 24, 2026 through 12:01 a.m. Eastern daylight time on July 24, 2026, unless changed earlier or extended by Congress.
  • C26 Official USTR opened 60 Section 301 investigations on March 12, 2026. On June 2 it determined that the investigated practices concerning forced-labor import prohibitions were actionable. Its July 23 notice imposed duties effective July 24, generally at 10% or 12.5%, with product exemptions and rates net of ordinary MFN duties for specified economies and products.
  • C29 Official The trade court describes importers of record as having deposited the IEEPA duties. CBP says refunds are paid to the importer of record or its designated notify party, not automatically to retail customers who bought imported goods.
  • C34 Official CBP’s sworn declarations report refunds (duties plus interest) certified and sent to Treasury for disbursement of about $100 billion as of July 31, $106.6 billion as of Aug. 21, $122 billion as of Sept. 11, $126 billion as of Oct. 2, $127.7 billion as of Oct. 23 and $128.4 billion as of Nov. 5, 2026.
  • C35 Official Treasury’s Monthly Treasury Statement shows customs-duty refunds of about $22.0 billion in May, $49.2 billion in June, $33.4 billion in July and $10.5 billion in August 2026, about $115.1 billion in total.
  • C36 Documentary Company filings report IEEPA tariff refunds: Walmart about $2.9 billion received in the quarter ended July 31; Target $994 million recognized in the quarter ended Aug. 1; Home Depot about $730 million received as of Aug. 2; Amazon about $640 million received in the second quarter. Nike recognized a $986 million benefit, of which it had received $302 million by May 31. Ford recorded about $1.3 billion and expected about $500 million in IEEPA reimbursements in the second half of 2026.
  • C39 Official The Section 122 proclamation, published at 91 FR 9339, set a 10% ad valorem surcharge; Section 122 allows up to 15%. Gibson Dunn’s May 13 alert said the President had threatened to raise the surcharge to 15% but had not done so. The Federal Register contains no later proclamation changing the rate.

What the parties argue

Legal positions of the government, the class and the states, labelled by who makes them.

  • C10 Argument In its May 29, 2026 filing, the Justice Department argued that CBP has no authority to reliquidate or refund finally liquidated entries without a court order, and that a universal order covering importers who did not sue exceeds the trade court's authority under Trump v. CASA.
  • C12 Argument The government opposed class certification. The court records its arguments that the request came too late and that it was really a request for money damages, which the court rejected.
  • C18 Testimony On Nov. 10, 2026, Freestyle World asked for an order giving class members access to CAPE Phase 3 and full refunds with interest, including entries liquidated more than 80 days earlier. It also requested removal of the class definition’s date restrictions and an express tolling provision.
  • C23 Argument The proclamation says the President's advisers determined that the U.S. has large and serious balance-of-payments deficits, citing among other things a goods trade deficit of about $1.2 trillion in 2024.
  • C27 Argument USTR says the action will begin to correct what it calls both a human rights abuse and a distortive trade practice.
  • C28 Argument On Aug. 3, 2026, New York’s Attorney General announced that New York and 24 other states had sued over the Section 301 duties in the trade court. The announcement describes the states’ argument that the forced-labor rationale is a pretext for reimposing sweeping tariffs.
  • C31 Argument The principal dissent noted that some importers may have already passed on costs to consumers or others.
  • C33 Expert Lieberman PLLC’s analysis, reflecting the case as of Nov. 10, 2026, says the earliest two-year filing deadlines for individual refund suits fall in early February 2027 and that tolling has not been decided in this case. The class’s Nov. 10 motion argues that certification already tolled claims and requests an express tolling provision.

Estimates

Projections and estimates by economists and others, labelled by institution.

  • C30 Expert In a Feb. 12, 2026 post on the New York Fed’s Liberty Street Economics blog, Mary Amiti, Chris Flanagan, Sebastian Heise and Columbia University’s David E. Weinstein estimated that nearly 90% of the 2025 tariffs’ economic burden fell on U.S. firms and consumers. Their estimated U.S. importer incidence was 94% in January–August and 86% in November 2025.
  • C32 Expert On the day of the ruling, the Penn Wharton Budget Model projected that reversing the IEEPA tariffs would generate up to $175 billion in refunds.
  • C33 Expert Lieberman PLLC’s analysis, reflecting the case as of Nov. 10, 2026, says the earliest two-year filing deadlines for individual refund suits fall in early February 2027 and that tolling has not been decided in this case. The class’s Nov. 10 motion argues that certification already tolled claims and requests an express tolling provision.

Not known

What the sources do not establish.

  • When the court will rule. The Nov. 9 scheduling order sets no reply-brief deadline, hearing date or decision date for the class motion. It does not promise a ruling after the Dec. 9 response. S6
  • The Federal Circuit appeal. The Oct. 8 opinion described appeal No. 26-1895 as awaiting a decision. The documents checked here do not establish its subsequent disposition or a decision date. S4
  • Exactly how much is still owed. CBP’s Nov. 5 figure of $128.4 billion is duties plus interest certified for Treasury disbursement; its March 4 estimate of $166 billion includes duties and estimated deposits. These figures cannot establish the current unpaid-duty balance by subtraction. The court estimated about $30 billion would remain if CAPE stopped on Oct. 8. S4S7
  • Whether shoppers get anything. The reviewed class filings and orders do not establish how much refunded money will reach retail customers. CBP’s recipient rules alone do not establish retailers’ later pricing or payment decisions. S4S8
  • The replacement duties. The May 7 Section 122 opinion and Aug. 3 state announcement establish earlier litigation events, not the current disposition of the Section 122 appeal or Section 301 challenges. Those outcomes are not established here. S21S13
  • Treasury versus CBP refund totals. Treasury’s customs-refund outlays (about $115.1 billion May–August) and CBP’s certified-refund figures ($106.6 billion as of Aug. 21) measure different things: Treasury counts all customs refunds paid, CBP counts IEEPA refunds plus interest sent to Treasury. The records do not reconcile the two. S26S23

Claims

Each claim shows the kind of evidence behind it and how well it is sourced. Sourcing describes the reporting, not whether a claim is true. Open Details for who says so, excerpts and sources.

Showing 8 of 37 claims

Replacement tariffs 8 of 8 claims

  1. C22

    On Feb. 20, 2026, the day of the ruling, the President proclaimed a 10% import surcharge under Section 122 of the Trade Act of 1974 for 150 days, effective Feb. 24, 2026.

    OfficialOfficial record2 sources

    Details for claim C22
    Who says so
    White House proclamation; Gibson Dunn summary
    Status
    Context
    Evidence type
    Official finding or record
    Topic
    Replacement tariffs

    Sources S11 The White House, 20 Feb 2026 S12 Gibson Dunn (law firm client alert), 13 May 2026

  2. C23

    The proclamation says the President's advisers determined that the U.S. has large and serious balance-of-payments deficits, citing among other things a goods trade deficit of about $1.2 trillion in 2024.

    ArgumentOfficial record1 source

    Details for claim C23
    Who says so
    White House proclamation
    Status
    Argument
    Evidence type
    Not evidence: argument or allegation
    Topic
    Replacement tariffs

    The administration's stated legal basis.

    Sources S11 The White House, 20 Feb 2026

  3. C24

    On May 7, 2026, the trade court ruled 2-1 against the Section 122 surcharge. Relief covered Washington State, Burlap and Barrel, Inc., and Basic Fun, Inc.; the other state plaintiffs’ claims were dismissed for lack of standing.

    OfficialOfficial record1 source

    Details for claim C24
    Who says so
    Court of International Trade
    Status
    Finding
    Evidence type
    Official finding or record
    Topic
    Replacement tariffs

    Sources S21 U.S. Court of International Trade, 7 May 2026

  4. C25

    The Feb. 20 proclamation set the Section 122 surcharge’s effective period from 12:01 a.m. Eastern standard time on Feb. 24, 2026 through 12:01 a.m. Eastern daylight time on July 24, 2026, unless changed earlier or extended by Congress.

    OfficialOfficial record1 source

    Details for claim C25
    Who says so
    White House proclamation
    Status
    Context
    Evidence type
    Official finding or record
    Topic
    Replacement tariffs

    The proclamation specifies the exact endpoint; no conflicting end-date claim is retained.

    Sources S11 The White House, 20 Feb 2026

  5. C26

    USTR opened 60 Section 301 investigations on March 12, 2026. On June 2 it determined that the investigated practices concerning forced-labor import prohibitions were actionable. Its July 23 notice imposed duties effective July 24, generally at 10% or 12.5%, with product exemptions and rates net of ordinary MFN duties for specified economies and products.

    OfficialOfficial record2 sources

    Details for claim C26
    Who says so
    USTR press release; USTR Federal Register notice
    Status
    Context
    Evidence type
    Official finding or record
    Topic
    Replacement tariffs

    Sources S14 Office of the U.S. Trade Representative, 23 Jul 2026 S15 Office of the U.S. Trade Representative, 23 Jul 2026

  6. C27

    USTR says the action will begin to correct what it calls both a human rights abuse and a distortive trade practice.

    ArgumentSingle report1 source

    Details for claim C27
    Who says so
    U.S. Trade Representative Jamieson Greer
    Status
    Argument
    Evidence type
    Not evidence: argument or allegation
    Topic
    Replacement tariffs

    The administration's stated reason.

    Sources S14 Office of the U.S. Trade Representative, 23 Jul 2026

  7. C28

    On Aug. 3, 2026, New York’s Attorney General announced that New York and 24 other states had sued over the Section 301 duties in the trade court. The announcement describes the states’ argument that the forced-labor rationale is a pretext for reimposing sweeping tariffs.

    ArgumentSingle report1 source

    Details for claim C28
    Who says so
    New York State Attorney General (a party)
    Status
    Argument
    Evidence type
    Not evidence: argument or allegation
    Topic
    Replacement tariffs

    A party’s allegation, not a judicial finding.

    Sources S13 New York State Attorney General, 3 Aug 2026

  8. C39

    The Section 122 proclamation, published at 91 FR 9339, set a 10% ad valorem surcharge; Section 122 allows up to 15%. Gibson Dunn’s May 13 alert said the President had threatened to raise the surcharge to 15% but had not done so. The Federal Register contains no later proclamation changing the rate.

    OfficialOfficial record3 sources

    Details for claim C39
    Who says so
    Federal Register; Gibson Dunn
    Status
    Evidence reported
    Evidence type
    Official finding or record
    Topic
    Replacement tariffs

    Federal Register search for Section 122 presidential documents from Feb. 1 to Nov. 13, 2026 returned only Proclamation 11012.

    Sources S34 Federal Register, 25 Feb 2026 S11 The White House, 20 Feb 2026 S12 Gibson Dunn (law firm client alert), 13 May 2026

Our coverage

  • 2026-11-12 Class Plaintiffs Ask Trade Court to Order Tariff Refunds for All 330,000 Importers; DOJ Wants Only Plaintiffs Paid U1
  • 2026-08-05 CBP Confirms $100 Billion Refunded on Trump's Struck-Down Tariffs, Just as New Ones Face a 25-State Lawsuit U2
  • 2026-10-15 Trump's Third Tariff Legal Theory Faces Court Challenge as 64% of Adults Say He Has Gone Too Far U3
  • 2026-09-12 Companies Got Over $100 Billion in Tariff Refunds. The Shoppers Who Paid Higher Prices Got Nothing. U4
  • 2026-05-23 CAPE Portal Goes Live: $166 Billion Tariff Refund Machine Is Running - But Small Businesses Are Getting Squeezed Out U5

What is not known

  • When the court will rule. The Nov. 9 scheduling order sets no reply-brief deadline, hearing date or decision date for the class motion. It does not promise a ruling after the Dec. 9 response. S6
  • The Federal Circuit appeal. The Oct. 8 opinion described appeal No. 26-1895 as awaiting a decision. The documents checked here do not establish its subsequent disposition or a decision date. S4
  • Exactly how much is still owed. CBP’s Nov. 5 figure of $128.4 billion is duties plus interest certified for Treasury disbursement; its March 4 estimate of $166 billion includes duties and estimated deposits. These figures cannot establish the current unpaid-duty balance by subtraction. The court estimated about $30 billion would remain if CAPE stopped on Oct. 8. S4S7
  • Whether shoppers get anything. The reviewed class filings and orders do not establish how much refunded money will reach retail customers. CBP’s recipient rules alone do not establish retailers’ later pricing or payment decisions. S4S8
  • The replacement duties. The May 7 Section 122 opinion and Aug. 3 state announcement establish earlier litigation events, not the current disposition of the Section 122 appeal or Section 301 challenges. Those outcomes are not established here. S21S13
  • Treasury versus CBP refund totals. Treasury’s customs-refund outlays (about $115.1 billion May–August) and CBP’s certified-refund figures ($106.6 billion as of Aug. 21) measure different things: Treasury counts all customs refunds paid, CBP counts IEEPA refunds plus interest sent to Treasury. The records do not reconcile the two. S26S23

Sources (38)

  1. S1
    Supreme Court of the United States Learning Resources, Inc. v. Trump, No. 24-1287 (slip opinion)supremecourt.gov (opens in a new tab)Primary document independently retrieved; relevant passages checked directly.
  2. S2
    Penn Wharton Budget Model Supreme Court Tariff Ruling: IEEPA Revenue and Potential Refundsbudgetmodel.wharton.upenn.edu (opens in a new tab)Projection by a university budget model.
  3. S3
    U.S. Court of International Trade Order, Atmus Filtration, Inc. v. United States, No. 26-01259, ECF No. 21courthousenews.com (opens in a new tab)Primary document independently retrieved; relevant passages checked directly.
  4. S4
    U.S. Court of International Trade Slip Op. 26-123, Freestyle World, Inc. v. CBP, No. 26-01088 (class certification)cit.uscourts.gov (opens in a new tab)Primary document independently retrieved; relevant passages checked directly.
  5. S5
    U.S. Department of Justice (court filing) Defendants' Motion to Amend Order, V.O.S. Selections v. Trump, No. 25-00066, ECF No. 88assets.bwbx.io (opens in a new tab)Primary document independently retrieved; relevant passages checked directly.
  6. S6
    U.S. Court of International Trade Scheduling Order, Freestyle World, Inc. v. CBP, No. 26-01088, ECF No. 68lieffcabraser.com (opens in a new tab)Primary document independently retrieved; relevant passages checked directly.
  7. S7
    U.S. Customs and Border Protection (court filing) Declaration of Brandon Lord responding to Oct. 29, 2026 order, No. 26-01088, ECF No. 69lieffcabraser.com (opens in a new tab)Primary document independently retrieved; relevant passages checked directly.
  8. S8
    Freestyle World, Inc. (court filing) Motion for Entry of Proposed Class Relief Order, No. 26-01088, ECF No. 70lieffcabraser.com (opens in a new tab)Primary document independently retrieved; relevant passages checked directly.
Show all 38 sources
  1. S9
    U.S. Customs and Border Protection International Emergency Economic Powers Act (IEEPA) Duty Refunds (FAQ)cbp.gov (opens in a new tab)Agency FAQ; retrieved via browser-fetch fallback after initial HTTP 403. Page says Last Modified: Nov 02, 2026.
  2. S11
    The White House Proclamation: Imposing a Temporary Import Surcharge to Address Fundamental International Payments Problemswhitehouse.gov (opens in a new tab)Primary.
  3. S12
    Gibson Dunn (law firm client alert) Section 122 Global Tariffs Invalidated by the Court of International Trade: Ruling and Next Stepsgibsondunn.com (opens in a new tab)Dated law-firm summary; used only for its attributed account of the 15% threat, alongside the Federal Register record.
  4. S13
    New York State Attorney General Attorney General James and Governor Hochul Announce Lawsuit Against Trump Administration to Stop Latest Round of Illegal Tariffsag.ny.gov (opens in a new tab)A party to the lawsuit; its statements are arguments.
  5. S14
    Office of the U.S. Trade Representative USTR Takes Action in Forced Labor Section 301 Investigationsustr.gov (opens in a new tab)Primary.
  6. S15
    Office of the U.S. Trade Representative Federal Register notice of final action, forced labor Section 301 investigations (pre-publication)ustr.gov (opens in a new tab)Primary document independently retrieved; relevant passages checked directly.
  7. S16
    Federal Reserve Bank of New York, Liberty Street Economics Who Is Paying for the 2025 U.S. Tariffs?libertystreeteconomics.newyorkfed.org (opens in a new tab)Research blog by four economists; views are the authors'.
  8. S17
    Lieberman PLLC (law firm analysis) The IEEPA Refund Class Action Now Has a Timetableliebermanpllc.com (opens in a new tab)Attorney advertising; analysis states it reflects proceedings as of Nov. 10, 2026, not an independently verified publication date.
  9. S19
    U.S. Customs and Border Protection (court filing) Declaration of Brandon Lord, Atmus Filtration, ECF No. 31lieffcabraser.com (opens in a new tab)Primary document independently retrieved and read.
  10. S20
    U.S. Customs and Border Protection (court filing) Declaration of Brandon Lord, Freestyle World, ECF No. 58lieffcabraser.com (opens in a new tab)Primary document independently retrieved and read.
  11. S21
    U.S. Court of International Trade Slip Op. 26-47, State of Oregon and Burlap and Barrel v. United Statescit.uscourts.gov (opens in a new tab)Primary document independently retrieved and read.
  12. S10
    Fortune American importers are one step closer to receiving $166 billion in universal tariff refundsfortune.com (opens in a new tab)News report; used as a secondary account of court filings already cited from the primary record.
  13. S18
    Lieff Cabraser (class counsel) IEEPA Tariffs Class Action Litigationlieffcabraser.com (opens in a new tab)Class counsel case page; quotes the court class definition and hosts CBP declarations.
  14. S22
    U.S. Customs and Border Protection (court filing) Declaration of Brandon Lord responding to July 17, 2026 order, No. 26-01088, ECF No. 24lieffcabraser.com (opens in a new tab)Sworn declaration, read directly; figures as of July 31, 2026.
  15. S23
    U.S. Customs and Border Protection (court filing) Declaration of Brandon Lord responding to Aug. 5, 2026 order, No. 26-01088, ECF No. 38lieffcabraser.com (opens in a new tab)Sworn declaration, read directly; figures as of Aug. 21, 2026.
  16. S24
    U.S. Customs and Border Protection (court filing) Declaration of Brandon Lord responding to Aug. 27, 2026 order, No. 26-01088, ECF No. 50lieffcabraser.com (opens in a new tab)Sworn declaration, read directly; figures as of Sept. 11, 2026.
  17. S25
    U.S. Customs and Border Protection (court filing) Declaration of Brandon Lord responding to Oct. 8, 2026 order, No. 26-01088lieffcabraser.com (opens in a new tab)Sworn declaration, read directly; figures as of Oct. 23, 2026.
  18. S26
    U.S. Department of the Treasury, Bureau of the Fiscal Service Monthly Treasury Statement, Table 4 (receipts): Customs Duties, FY2026fiscaldata.treasury.gov (opens in a new tab)Official dataset read via the Fiscal Data API (mts_table_4). Refunds cover all customs duties, not only IEEPA duties.
  19. S28
    Walmart Inc. (SEC filing) Form 10-Q for the quarter ended July 31, 2026sec.gov (opens in a new tab)Company filing, read directly.
  20. S29
    Target Corp. (SEC filing) Form 10-Q for the quarter ended Aug. 1, 2026sec.gov (opens in a new tab)Company filing, read directly.
  21. S30
    The Home Depot, Inc. (SEC filing) Form 10-Q for the quarter ended Aug. 2, 2026sec.gov (opens in a new tab)Company filing, read directly.
  22. S31
    Amazon.com, Inc. (SEC filing) Form 10-Q for the quarter ended June 30, 2026sec.gov (opens in a new tab)Company filing, read directly.
  23. S32
    NIKE, Inc. (SEC filing) Form 10-K for the fiscal year ended May 31, 2026sec.gov (opens in a new tab)Company filing, read directly.
  24. S33
    Ford Motor Co. (SEC filing) Form 10-Q for the quarter ended June 30, 2026sec.gov (opens in a new tab)Company filing, read directly.
  25. S34
    Federal Register Proclamation 11012, Imposing a Temporary Import Surcharge To Address Fundamental International Payments Problems, 91 FR 9339federalregister.gov (opens in a new tab)Official published text (govinfo PDF read).
  26. U1
    Unbiased Headlines Class Counsel Asks Trade Court to Order Tariff Refunds for All 330,000 Importers; DOJ Wants Only Plaintiffs Paidunbiasedheadlines.com (opens in a new tab)Our earlier coverage; headline and date checked on the live page. Listed as coverage, not as evidence for any claim.
  27. U2
    Unbiased Headlines CBP Confirms $100 Billion Refunded on Trump's Struck-Down Tariffs, Just as New Ones Face a 25-State Lawsuitunbiasedheadlines.com (opens in a new tab)Our earlier coverage; headline and date checked on the live page. Listed as coverage, not as evidence for any claim.
  28. U3
    Unbiased Headlines Trump's Third Tariff Legal Theory Faces Court Challenge as 64% of Adults Say He Has Gone Too Farunbiasedheadlines.com (opens in a new tab)Our earlier coverage; headline and date checked on the live page. Listed as coverage, not as evidence for any claim.
  29. U4
    Unbiased Headlines Companies Got Over $100 Billion in Tariff Refunds. The Shoppers Who Paid Higher Prices Got Nothing.unbiasedheadlines.com (opens in a new tab)Our earlier coverage; headline and date checked on the live page. Listed as coverage, not as evidence for any claim.
  30. U5
    Unbiased Headlines CAPE Portal Goes Live: $166 Billion Tariff Refund Machine Is Running - But Small Businesses Are Getting Squeezed Outunbiasedheadlines.com (opens in a new tab)Our earlier coverage; headline and date checked on the live page. Listed as coverage, not as evidence for any claim.

Updates and corrections

  • Independent verification: distinguished Treasury certification from payment, corrected historical scopes and dates, and checked the primary Section 122 opinion.
  • Recovery pass: added CBP refund figures from the July–October declarations, Treasury customs-refund data, company filings, the Federal Register text of the Section 122 proclamation, and links to our earlier coverage.
  • Final review: removed items resting on a single news report or a single law-firm account, including an estimated Apple refund figure, a report on company pricing plans and a reported appeals-court stay.

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