最高法院判关税越权之后：华人进口商的退款走到哪一步了
最高法院今年2月以6比3裁定：总统援引《国际紧急经济权力法》（IEEPA）加征关税超越法定权限，相关关税无效。裁决没有直接回答退款问题，后续由国际贸易法院统一处理：法院已下令，海关对尚未清算的报关单不得再按IEEPA关税征收，已清算未定案的应重新清算退税。GSM提醒进口商：退税权利人通常是报关进口商（Importer of Record）；已清算报关单如需抗议（protest），一般要在清算后180天内向海关提出，建议尽快与报关行、贸易律师核对自家报关单状态。（GSM综合公开信息整理）
After the Supreme Court's Tariff Ruling: Where Importer Refunds Stand
In February, the Supreme Court ruled 6-3 that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) exceeded presidential authority. The decision left refunds to the Court of International Trade, which has since ordered customs to stop collecting IEEPA duties on unliquidated entries and to reliquidate others without them. Importers should note: refund rights generally belong to the importer of record, and protests on liquidated entries usually must be filed within 180 days — check your entry status with your customs broker or trade counsel now. (Compiled by GSM from public information.)
图片来源：美国最高法院大楼，Wikimedia Commons（CC BY-SA 4.0）