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ID 7319034 © Robert Byron | Dreamstime.com

It is not every day that a federal agency files a sworn court declaration that reads, in effect, like a confession.

But that is precisely what US Customs and Border Protection (CBP) did on 6 March 2026*, when Brandon Lord, the Executive Director of CBP’s Trade Programs Directorate, told the Court of International Trade, in painstaking detail, that the agency simply cannot comply with the court’s order to refund illegally collected IEEPA tariff duties.

(*The full declaration is here)

The numbers alone are ...

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