Trump administration refunds $100B tariffs

President Donald Trump’s administration has refunded about $100 billion in tariffs collected under the 2025 duties the Supreme Court later struck down, according to a filing in the U.S. Court of International Trade on August 5. The refunds cover money collected under tariffs Trump imposed using the International Emergency Economic Powers Act, or IEEPA, before the court ruled on February 20 that the law did not authorize those duties. The August 5 filing said the refunded sum amounts to about 60% of the roughly $166 billion the government collected under the IEEPA tariffs. CNBC reported that the duties had been a central part of Trump’s 2025 “liberation day” tariff program before the Supreme Court invalidated them. ### How did the government end up refunding $100 billion? The Supreme Court said on February 20 that IEEPA’s authority to “regulate... importation” did not authorize the challenged tariffs, according to the opinion in *Learning Resources v. (cnbc.com) Trump*. The ruling upheld lower-court decisions that found the tariffs were too broad in scope, amount and duration to fit within the statute. A federal appeals court and lower courts then moved the case into the refund phase. NBC News reported in March that a federal court rejected the administration’s effort to slow that process, and a later filing in May showed more than $20 billion had already been repaid before the total climbed to about $100 billion this week. (supremecourt.gov) ### If the tariffs were struck down, why are new ones still in place? U.S. Trade Representative Jamieson Greer said after the February ruling that the decision addressed only Trump’s “Reciprocal and Fentanyl Tariffs” and that tariffs under Section 232 of the Trade Expansion Act would remain in force. Greer also said the administration would continue implementing Trump’s trade policy despite the court loss. (nbcnews.com) By late July and early August, the administration had shifted to Section 301 of the Trade Act of 1974 and other authorities to rebuild tariff coverage. Atlantic Council said on August 6 that the result is a tariff structure made up of Section 232 national-security tariffs, Section 301 tariffs, exemptions, carve-outs and bilateral deals rather than a single blanket duty. (ustr.gov) ### What does the new tariff structure look like in practice? The Trump administration announced tariffs of 10% or 12.5% on goods from 60 trading partners under Section 301, according to Atlantic Council and CNBC. Atlantic Council said those duties were designed to replace the global tariffs struck down earlier this year and to be more legally durable. (atlanticcouncil.org) Atlantic Council’s August 6 tariff tracker and visual guide describe the current system as a “patchwork” wall built from overlapping legal authorities and product-specific exceptions. That means importers can face different rates depending on the country, product category and whether an exemption or deal applies. ### Are the replacement tariffs also being challenged? (atlanticcouncil.org) Twenty-five Democratic-led states sued on August 3 in the U.S. Court of International Trade over the latest tariffs on 60 trading partners, CNBC reported. The complaint argues Trump exceeded his authority in imposing those new duties, which the states said cover economies accounting for 99.4% of U.S. imports. (atlanticcouncil.org) Two small businesses also sued hours after the new Section 301 tariffs took effect, CNBC reported on July 24. That report said some trade-law experts believed the administration’s use of Section 301 could also face court scrutiny even though the statute has been used extensively in past tariff actions. ### Which goods are most exposed now? Atlantic Council said the rebuilt tariff wall reaches across industrial inputs and consumer goods through a mix of Section 232 and Section 301 measures. (cnbc.com) CNBC reported that analysts warned the patchwork approach could keep import costs volatile for electronics, autos and household goods because rates and exemptions can change across categories. (cnbc.com) The next milestones are in the U.S. Court of International Trade, where the refund cases remain active and the new tariff suits are pending. U.S. Customs and Border Protection has already been processing refund claims through the portal it launched in April, while importers and states continue to press separate challenges to the replacement duties. (cnbc.com) (atlanticcouncil.org)