US Trade court requires disclosure of third-party litigation funders

The Supreme Court heard oral arguments the tariffs case in November. A ruling is expected any day now.

Published: January 29, 2026 8:27am

The Manhattan-based U.S. Court of International Trade has revised its corporate affiliations and financial interest disclosure form to require parties to reveal the identity of any third-party litigation funders backing their cases.

The change, made earlier this month, aligns the court with similar transparency requirements already implemented in federal courts in California and New Jersey. It also coincides with efforts by some House Republicans to advance legislation requiring disclosure of foreign funding in U.S. lawsuits.

The rule change appears aimed at increasing transparency amid a surge of tariff refund litigation. The Trade court is seeing a wave of preemptive lawsuits filed by importers seeking refunds if the Supreme Court ultimately invalidates tariffs imposed during the Trump administration.

Lower courts, including the trade court, have already deemed such tariffs unlawful. Trade attorneys predict that a ruling against the Trump administration could trigger a substantial rise in refund claims.

The Supreme Court heard oral arguments the tariffs case in November. A ruling is expected any day now.

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