A federal judge will conduct a private meeting Friday with government attorneys to establish procedures for distributing up to $175 billion in tariff refunds following last month’s Supreme Court ruling that declared the levies unconstitutional.
Judge Richard Eaton of the U.S. Court of International Trade will convene with legal representatives from the customs agency tasked with reimbursing more than 300,000 importers who paid the contested tariffs. Court clerk Gina Justice confirmed Thursday that the private session constitutes a “settlement conference.”
Federal attorneys have indicated that processing refunds for former President Donald Trump’s trade policies presents an unprecedented challenge requiring individual examination of tens of millions of tariff transactions.
While federal courtrooms typically operate with public access, judges occasionally conduct private sessions to address scheduling matters or handle confidential information. The court’s online calendar lists Friday’s gathering as a “closed conference.”
The refund procedure case stems from a lawsuit filed by Atmus Filtration Inc, a single importer claiming $11 million in improper tariff payments. Despite being filed recently, this case has become the primary vehicle for determining refund litigation affecting approximately 2,000 similar cases.
Atmus representatives will participate in Friday’s 10:30 a.m. meeting through remote access, according to court records. Neither the company’s legal team nor U.S. Customs and Border Protection responded to comment requests.
Judge Eaton, selected by the court to oversee these matters, expressed his preference for establishing procedures that avoid courtroom proceedings. On Wednesday, he issued comprehensive orders directing CBP to begin processing illegal tariff refunds for potentially hundreds of thousands of importers through existing agency mechanisms, clarifying that the directive extends beyond just Atmus.
The Supreme Court’s February 20 decision invalidated extensive portions of Trump’s tariff program, determining the former president overstepped his constitutional authority and undermining a cornerstone of his economic agenda. However, the high court offered no refund guidance, prompting Justice Brett Kavanaugh to warn in his dissent that the reimbursement process could become a “mess.”
Most affected importers are small enterprises, with many expressing concern about the potentially expensive and time-consuming refund procedures.
During Friday’s conference, Eaton anticipates CBP attorneys will present solutions for processing paperwork from 79 million shipments and distributing refunds.
“I don’t believe that any of this has to be chaotic with respect to anybody, because I know that you’re going to try to come up with a way of doing it,” Eaton stated during Wednesday’s proceedings. “And so on Friday, we’re going to hear at least the initial ideas from the customs service as to how this will proceed.”
A legal professional familiar with similar trade refund matters told reporters they anticipate Friday’s meeting will produce a publicly announced process, potentially as early as the same day, enabling relatively swift refunds for most importers without requiring litigation.
Several importers, including VOS Selections and Learning Resources, initiated lawsuits in early 2025 that ultimately reached the Supreme Court. Legal representatives for VOS Selections and other importers have requested case transfers to Judge Eaton, though the court has not yet responded to these requests.
