<p>作者：Victor Reklaitis</p>
<p>最终可能会因诉讼向个人支付赔偿，但退款将首先几乎完全归公司所有。</p>
<p>关税退款在最高法院裁决后已经筹备了大约两个月。</p>
<p>关税退款即将流入银行账户，美国政府计划在周一开始处理退款申请。</p>
<p>自从最高法院在 2 月 20 日的裁决中推翻了唐纳德·特朗普总统大部分关税以来，退款的筹备工作已经进行了大约两个月。</p>
<p>6-3 的法官多数认为，特朗普在使用 1977 年《国际紧急经济权力法》实施大部分关税时超出了他的权限。总统对此作出了回应，实施了一项新的 10% 全球关税，并且他的政府在周二表示，到 7 月初，关税可能会恢复到裁决前的水平，因为官员们正在应用其他权力。</p>
<p>但现在，你是否应该期待不久后在银行账户中看到退款？如果你是典型的美国消费者，可能不会，尽管一些个人可能会收到退款，其他人可能最终会从集体诉讼中受益。</p>
<p>在绝大多数情况下，公司作为 “记录进口商” 提交索赔后将获得退款。</p>
<p>以下是关于退款问题的一些关键点。</p>
<p>为什么个人不应该指望关税退款</p>
<p>新的政府系统旨在处理关税退款，针对的是 “记录进口商”，即在边境支付关税并引进商品的实体。</p>
<p>这些实体 “绝大多数是商业进口商及其报关代理”，雪城大学法学院院长、福特公司前贸易律师 Terence Lau 在给 MarketWatch 的电子邮件中表示。</p>
<p>“一个在 Target（TGT）购买了更贵搅拌机的个人消费者，因为零售商转嫁了关税成本，在这个过程中没有立场。没有法律机制将特定零售价格的上涨与特定关税支付联系起来，” Lau 补充道。</p>
<p>可能只有少数个人是记录进口商，但根据 Lau 的说法，最终分配给个人的退款金额可能会远低于 1%。国会意识到了这种情况，并提出了创建消费者退款机制的立法，但没有任何法案接近成为法律。</p>
<p>个人 FedEx 客户如何获得退款</p>
<p>试图申请关税退款的个人可能会发现这个过程 “比他们预期的要复杂一些，” Mercantile Logistics &amp; International Trade Inc.的报关代理和首席执行官 Kimberly Daniels 表示。但如果他们使用像 FedEx（FDX）这样的快递公司，该公司 “应该处理所有退款要求，许多快递服务已经承诺将关税退款给客户，” Daniels 说，她是一个名为 “反对关税的小企业” 的新倡导团体的一部分。</p>
<p>FedEx 表示，它 “将向原本承担这些费用的发货人和消费者退还支付的 IEEPA 关税。” 该公司表示，它 “致力于迅速处理退款，以便在开始从美国海关和边境保护局（CBP）收到退款后，尽快将退款发放给其作为报关代理的客户。”</p>
<p>针对 FedEx 的集体诉讼要求美国法院强制其提供全额退款，起诉该案的律师事务所表示 “新闻稿并不是法律义务。” 该案的主原告是一名迈阿密男子，他表示他因从德国的一家在线零售商订购的网球鞋被收取了 36 美元的关税和费用。</p>
<p>关于公司分享退款的注意事项</p>
<p>公司是否会与客户分享退款 “是一个价值 1600 亿美元的问题”，答案可能是 “不会在任何显著规模上”，雪城大学的 Lau 表示。预计整体退款金额在 1600 亿到 1750 亿美元之间，最近一项关键法院将这一数字定为 1660 亿美元。</p>
<p>进口商没有法律义务将退款传递下去，计算应支付多少退款可能很困难，因为关税成本与供应链中断、货币波动和需求变化等其他多个变量一起嵌入了价格中，Lau 表示。但最终可能会面临压力去分享 “不是出于善意，而是出于诉讼风险，” 他补充道。集体诉讼已经指控不当得利，因为许多通过提高价格将关税转嫁给消费者的公司现在正在获得退款。</p>
<p>其中一起诉讼涉及眼镜巨头 EssilorLuxottica（FR:EL）。主原告是一名纽约男子，他表示他购买的 Ray-Ban 太阳镜因关税而价格高于过去。</p>
<p>相关：寻求从零售商获得关税退款的购物者可能会失望</p>
<p>一些进口商可能会向客户提供信用，但其他人可能会选择保留退款的意外之财，以 “为当前增加的 10% 关税” 和未来政府可能通过各种权力施加的关税做好准备，Mercantile Logistics &amp; International Trade 的 Daniels 表示。</p>
<p>这些公司和行业正在获得关税退款</p>
<p>普华永道（PwC）提供了哪些行业可能获得关税退款的估计。</p>
<p>根据普华永道的说法，技术、媒体和电信行业以及工业产品和制造行业似乎是最受影响的行业，涉及退款的潜力。</p>
<p>消费品和汽车行业紧随其后，制药行业也在其中，普华永道的海关和国际贸易合伙人 Kristin Bohl 表示。</p>
<p>目前美国国际贸易法院有超过 3000 个涉及 IEEPA 退款索赔的案件，“因此符合条件的公司类型涵盖了整个范围，” Clark Hill 律师事务所的高级律师 Ashley Gifford 表示。</p>
<p>好市多（Costco Wholesale，COST）因寻求退款而引起关注，但许多其他知名品牌和上市公司也在做同样的事情。Clark Hill 的 Gifford 在给 MarketWatch 的邮件中提到：“Revlon、Bumble Bee Foods、丰田（Toyota，TM）、Conair、Lavazza 北美、施乐（Xerox，XRX）、固特异轮胎（Goodyear Tire &amp; Rubber，GT）、Smeg、Mars、Sears、Steve Madden（SHOO）、Bissell、Bath &amp; Body Works（BBWI）是一些在 CIT 申请退款的其他大品牌。”</p>
<p>退款流程涉及哪些内容</p>
<p>美国海关和边境保护局（Customs and Border Protection）预计将在周一开始接受公司提交的大型电子表格文件，列出受 IEEPA 关税影响的进口商品。</p>
<p>在退款流程的第一阶段，将处理 “未清算的条目”，即关税支付尚未最终确定的商品条目。第一阶段还将处理在关税支付最终确定前 80 天内的商品退款。这种方法预计将覆盖约 63% 的已支付 IEEPA 关税。</p>
<p>CBP 承诺将在 60 到 90 天内发放退款，退款将通过电子转账方式进行，而不是纸质支票。</p>
<p>寻求退款的公司应该 “规划 IEEPA 对业务的整体影响，” 普华永道（PwC）的 Bohl 表示。“虽然 IEEPA 首先是一个贸易问题，但它可能对税务、转让定价、会计和商业考虑产生下游影响。”</p>
<p>-Victor Reklaitis</p>
<p>此内容由 MarketWatch 创建，MarketWatch 由道琼斯公司运营。MarketWatch 与道琼斯新闻通讯和《华尔街日报》独立出版。</p>
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<p>04-18-26 1428ET</p>

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<p>关税退款将开始发放，因为美国政府开始处理索赔，依据最高法院的裁决，许多特朗普时期的关税被宣布无效。退款主要将发放给公司，因为它们是支付关税的 “记录进口商”。个人消费者不太可能直接收到退款，尽管一些人可能会通过集体诉讼受益。联邦快递承诺将向其作为海关代理服务的客户退款。总退款金额可能在 1600 亿到 1750 亿美元之间，但公司并没有法律义务将这些退款转给消费者</p>

<p>By Victor Reklaitis</p>
<div class="lb-trans"><p>作者：Victor Reklaitis</p>
</div><p>There could eventually be payouts to individuals due to lawsuits, but the refunds will first go almost exclusively to companies</p>
<div class="lb-trans"><p>最终可能会因诉讼向个人支付赔偿，但退款将首先几乎完全归公司所有。</p>
</div><p>Tariff refunds have been in the works for about two months following a Supreme Court decision.</p>
<div class="lb-trans"><p>关税退款在最高法院裁决后已经筹备了大约两个月。</p>
</div><p>Tariff refunds are getting closer to flowing into bank accounts, with the U.S. government slated to start processing refund claims on Monday.</p>
<div class="lb-trans"><p>关税退款即将流入银行账户，美国政府计划在周一开始处理退款申请。</p>
</div><p>The refunds have been in the works for about two months, since the Supreme Court knocked down the bulk of President Donald Trump's tariffs in a Feb. 20 ruling.</p>
<div class="lb-trans"><p>自从最高法院在 2 月 20 日的裁决中推翻了唐纳德·特朗普总统大部分关税以来，退款的筹备工作已经进行了大约两个月。</p>
</div><p>A 6-3 majority of justices found that Trump exceeded his authority in using the International Emergency Economic Powers Act of 1977 to implement most of his tariffs. The president has responded with a new 10% global tariff, and his administration said on Tuesday that by the start of July, tariffs could be back at the levels in place before the ruling, as officials apply other authorities.</p>
<div class="lb-trans"><p>6-3 的法官多数认为，特朗普在使用 1977 年《国际紧急经济权力法》实施大部分关税时超出了他的权限。总统对此作出了回应，实施了一项新的 10% 全球关税，并且他的政府在周二表示，到 7 月初，关税可能会恢复到裁决前的水平，因为官员们正在应用其他权力。</p>
</div><p>But for now, should you expect to see a refund in your bank account anytime soon? If you're a typical U.S. consumer, probably not, although some individuals could receive one, and others may eventually benefit from class-action lawsuits.</p>
<div class="lb-trans"><p>但现在，你是否应该期待不久后在银行账户中看到退款？如果你是典型的美国消费者，可能不会，尽管一些个人可能会收到退款，其他人可能最终会从集体诉讼中受益。</p>
</div><p>In the vast majority of cases, companies have served as &#34;importers of record&#34; and will get refunds after submitting their claims.</p>
<div class="lb-trans"><p>在绝大多数情况下，公司作为 “记录进口商” 提交索赔后将获得退款。</p>
</div><p>Below are key points about the big commotion over getting money back.</p>
<div class="lb-trans"><p>以下是关于退款问题的一些关键点。</p>
</div><p>Why individuals shouldn't count on tariff refunds</p>
<div class="lb-trans"><p>为什么个人不应该指望关税退款</p>
</div><p>A new government system for handling the tariff refunds is aimed at &#34;importers of record,&#34; which are the entities that paid duties at the border and brought in goods.</p>
<div class="lb-trans"><p>新的政府系统旨在处理关税退款，针对的是 “记录进口商”，即在边境支付关税并引进商品的实体。</p>
</div><p>Those entities are &#34;overwhelmingly commercial importers and their customs brokers,&#34; Terence Lau, dean of Syracuse University's law school and a former trade attorney for Ford (F), said in an email to MarketWatch.</p>
<div class="lb-trans"><p>这些实体 “绝大多数是商业进口商及其报关代理”，雪城大学法学院院长、福特公司前贸易律师 Terence Lau 在给 MarketWatch 的电子邮件中表示。</p>
</div><p>&#34;An individual consumer who bought a more expensive blender at Target (TGT) because the retailer passed along tariff costs has no standing in this process. There's no legal mechanism connecting a specific retail price increase to a specific tariff payment,&#34; Lau added.</p>
<div class="lb-trans"><p>“一个在 Target（TGT）购买了更贵搅拌机的个人消费者，因为零售商转嫁了关税成本，在这个过程中没有立场。没有法律机制将特定零售价格的上涨与特定关税支付联系起来，” Lau 补充道。</p>
</div><p>There's likely a small number of individuals who were importers of record, but the share of refund dollars going to individuals probably will end up well under 1%, according to Lau. Congress is aware of the situation, and there's proposed legislation to create rebate mechanisms for consumers, but no such bill is close to becoming law.</p>
<div class="lb-trans"><p>可能只有少数个人是记录进口商，但根据 Lau 的说法，最终分配给个人的退款金额可能会远低于 1%。国会意识到了这种情况，并提出了创建消费者退款机制的立法，但没有任何法案接近成为法律。</p>
</div><p>How individual FedEx customers could see refunds</p>
<div class="lb-trans"><p>个人 FedEx 客户如何获得退款</p>
</div><p>Individuals who try to claim a tariff refund could find the process &#34;a bit more complicated than they may expect,&#34; said Kimberly Daniels, a customs broker and chief executive of Mercantile Logistics &amp; International Trade Inc. But if they used a courier company like FedEx (FDX), that company &#34;should handle all refund requirements, and many of the courier services have already vowed to refund the tariffs to the customer,&#34; said Daniels, who is part of a new advocacy group called Small Businesses Against Tariffs.</p>
<div class="lb-trans"><p>试图申请关税退款的个人可能会发现这个过程 “比他们预期的要复杂一些，” Mercantile Logistics &amp; International Trade Inc.的报关代理和首席执行官 Kimberly Daniels 表示。但如果他们使用像 FedEx（FDX）这样的快递公司，该公司 “应该处理所有退款要求，许多快递服务已经承诺将关税退款给客户，” Daniels 说，她是一个名为 “反对关税的小企业” 的新倡导团体的一部分。</p>
</div><p>FedEx has stated that it &#34;will issue refunds for IEEPA tariffs paid to the shippers and consumers who originally bore those charges.&#34; The company said it's &#34;committed to working expeditiously&#34; to send out the refunds for &#34;its customers for whom it served as customs broker as soon as it begins receiving refunds from CBP,&#34; referring to U.S. Customs and Border Protection.</p>
<div class="lb-trans"><p>FedEx 表示，它 “将向原本承担这些费用的发货人和消费者退还支付的 IEEPA 关税。” 该公司表示，它 “致力于迅速处理退款，以便在开始从美国海关和边境保护局（CBP）收到退款后，尽快将退款发放给其作为报关代理的客户。”</p>
</div><p>A class-action lawsuit against FedEx is asking U.S. courts to impose a legal obligation to provide full refunds, with the law firm behind the suit saying that &#34;a press release is not a legal obligation.&#34; The lead plaintiff in the suit is a Miami man who said he was billed $36 in tariffs and fees for tennis shoes that he ordered from an online retailer in Germany.</p>
<div class="lb-trans"><p>针对 FedEx 的集体诉讼要求美国法院强制其提供全额退款，起诉该案的律师事务所表示 “新闻稿并不是法律义务。” 该案的主原告是一名迈阿密男子，他表示他因从德国的一家在线零售商订购的网球鞋被收取了 36 美元的关税和费用。</p>
</div><p>What to know about companies sharing their refunds</p>
<div class="lb-trans"><p>关于公司分享退款的注意事项</p>
</div><p>Whether companies will share refunds with customers &#34;is the $160 billion question,&#34; and the answer is probably &#34;not at any significant scale,&#34; said Syracuse's Lau. Estimates for the amount that will get refunded overall have ranged from $160 billion to $175 billion, with a key court recently putting the figure at $166 billion.</p>
<div class="lb-trans"><p>公司是否会与客户分享退款 “是一个价值 1600 亿美元的问题”，答案可能是 “不会在任何显著规模上”，雪城大学的 Lau 表示。预计整体退款金额在 1600 亿到 1750 亿美元之间，最近一项关键法院将这一数字定为 1660 亿美元。</p>
</div><p>There's no legal obligation for an importer to pass refunds downstream, and it can be tough to work out how much to pay out, because tariff costs were embedded in prices alongside dozens of other variables like supply-chain disruptions, currency fluctuations and demand shifts, Lau said. But there could be pressure to share ultimately &#34;not from goodwill but from litigation risk,&#34; he added. Class-action lawsuits already are alleging unjust enrichment, as many companies that passed along tariffs to consumers through higher prices are now getting refunds.</p>
<div class="lb-trans"><p>进口商没有法律义务将退款传递下去，计算应支付多少退款可能很困难，因为关税成本与供应链中断、货币波动和需求变化等其他多个变量一起嵌入了价格中，Lau 表示。但最终可能会面临压力去分享 “不是出于善意，而是出于诉讼风险，” 他补充道。集体诉讼已经指控不当得利，因为许多通过提高价格将关税转嫁给消费者的公司现在正在获得退款。</p>
</div><p>One such lawsuit involves eyeglass giant EssilorLuxottica (FR:EL). The lead plaintiff is a New York man who says he bought Ray-Ban sunglasses that were priced higher than in the past due to tariffs.</p>
<div class="lb-trans"><p>其中一起诉讼涉及眼镜巨头 EssilorLuxottica（FR:EL）。主原告是一名纽约男子，他表示他购买的 Ray-Ban 太阳镜因关税而价格高于过去。</p>
</div><p>Related: Shoppers seeking a tariff refund from retailers are likely out of luck</p>
<div class="lb-trans"><p>相关：寻求从零售商获得关税退款的购物者可能会失望</p>
</div><p>Some importers may give credits to their customers, but others could choose to keep the windfall from refunds in order &#34;to be prepared for the current added 10% tariffs&#34; and for future tariffs that the administration may impose through various authorities, said Daniels from Mercantile Logistics &amp; International Trade.</p>
<div class="lb-trans"><p>一些进口商可能会向客户提供信用，但其他人可能会选择保留退款的意外之财，以 “为当前增加的 10% 关税” 和未来政府可能通过各种权力施加的关税做好准备，Mercantile Logistics &amp; International Trade 的 Daniels 表示。</p>
</div><p>These companies and sectors are getting tariff refunds</p>
<div class="lb-trans"><p>这些公司和行业正在获得关税退款</p>
</div><p>PwC has offered estimates on which industries look set to get tariff refunds.</p>
<div class="lb-trans"><p>普华永道（PwC）提供了哪些行业可能获得关税退款的估计。</p>
</div><p>The technology, media and telecom sector and the industrial products and manufacturing sector appear to be among the most affected industries when it comes to the potential for refunds, according to PwC, which produced the chart above.</p>
<div class="lb-trans"><p>根据普华永道的说法，技术、媒体和电信行业以及工业产品和制造行业似乎是最受影响的行业，涉及退款的潜力。</p>
</div><p>Consumer products and automotive are not far behind, followed by pharmaceuticals, said Kristin Bohl, a customs and international trade partner at PwC.</p>
<div class="lb-trans"><p>消费品和汽车行业紧随其后，制药行业也在其中，普华永道的海关和国际贸易合伙人 Kristin Bohl 表示。</p>
</div><p>There are more than 3,000 cases now at the U.S. Court of International Trade that involve claims for IEEPA refunds, &#34;so the types of companies eligible are on the full spectrum,&#34; said Ashley Gifford, a senior attorney at law firm Clark Hill.</p>
<div class="lb-trans"><p>目前美国国际贸易法院有超过 3000 个涉及 IEEPA 退款索赔的案件，“因此符合条件的公司类型涵盖了整个范围，” Clark Hill 律师事务所的高级律师 Ashley Gifford 表示。</p>
</div><p>Costco Wholesale (COST) has gotten attention for seeking refunds, but plenty of other household names and publicly traded companies are doing the same thing. &#34;Revlon, Bumble Bee Foods, Toyota (TM), Conair, Lavazza North America, Xerox (XRX), Goodyear Tire &amp; Rubber (GT), Smeg, Mars, Sears, Steve Madden (SHOO), Bissell, Bath &amp; Body Works (BBWI) are some other big names that have filed cases at the CIT for refunds,&#34; Clark Hill's Gifford told MarketWatch in an email.</p>
<div class="lb-trans"><p>好市多（Costco Wholesale，COST）因寻求退款而引起关注，但许多其他知名品牌和上市公司也在做同样的事情。Clark Hill 的 Gifford 在给 MarketWatch 的邮件中提到：“Revlon、Bumble Bee Foods、丰田（Toyota，TM）、Conair、Lavazza 北美、施乐（Xerox，XRX）、固特异轮胎（Goodyear Tire &amp; Rubber，GT）、Smeg、Mars、Sears、Steve Madden（SHOO）、Bissell、Bath &amp; Body Works（BBWI）是一些在 CIT 申请退款的其他大品牌。”</p>
</div><p>What's involved in the refund process</p>
<div class="lb-trans"><p>退款流程涉及哪些内容</p>
</div><p>Customs and Border Protection on Monday is expected to begin accepting big spreadsheet files from companies listing imports that were subject to IEEPA tariffs.</p>
<div class="lb-trans"><p>美国海关和边境保护局（Customs and Border Protection）预计将在周一开始接受公司提交的大型电子表格文件，列出受 IEEPA 关税影响的进口商品。</p>
</div><p>In the first phase of the refund process, &#34;unliquidated entries&#34; will get handled, meaning entries of goods where the tariff payment hasn't been finalized. The first phase also will handle refunds for goods that are within 80 days of having their tariff payments finalized. This approach is expected to cover about 63% of the IEEPA duties that have been paid.</p>
<div class="lb-trans"><p>在退款流程的第一阶段，将处理 “未清算的条目”，即关税支付尚未最终确定的商品条目。第一阶段还将处理在关税支付最终确定前 80 天内的商品退款。这种方法预计将覆盖约 63% 的已支付 IEEPA 关税。</p>
</div><p>CBP has promised to get payments out in 60 to 90 days, and they will come via electronic transfers, not paper checks.</p>
<div class="lb-trans"><p>CBP 承诺将在 60 到 90 天内发放退款，退款将通过电子转账方式进行，而不是纸质支票。</p>
</div><p>Companies seeking refunds ought to be &#34;planning for the overall IEEPA impact on the business,&#34; said PwC's Bohl. &#34;While IEEPA is first and foremost a trade issue, it can have downstream impacts for tax, transfer pricing, accounting and commercial considerations.&#34;</p>
<div class="lb-trans"><p>寻求退款的公司应该 “规划 IEEPA 对业务的整体影响，” 普华永道（PwC）的 Bohl 表示。“虽然 IEEPA 首先是一个贸易问题，但它可能对税务、转让定价、会计和商业考虑产生下游影响。”</p>
</div><p>-Victor Reklaitis</p>
<div class="lb-trans"><p>-Victor Reklaitis</p>
</div><p>This content was created by MarketWatch, which is operated by Dow Jones &amp; Co. MarketWatch is published independently from Dow Jones Newswires and The Wall Street Journal.</p>
<div class="lb-trans"><p>此内容由 MarketWatch 创建，MarketWatch 由道琼斯公司运营。MarketWatch 与道琼斯新闻通讯和《华尔街日报》独立出版。</p>
</div><p>(END) Dow Jones Newswires</p>
<div class="lb-trans"><p>（完）道琼斯新闻通讯</p>
</div><p>04-18-26 1428ET</p>
<div class="lb-trans"><p>04-18-26 1428ET</p>
</div>

关税退款即将发放：以下是将首先获得退款的对象