U.S. Customs and Border Protection (CBP) opened its online refund process for tariffs struck down by the Supreme Court on Monday, April 20, 2026, at 8 a.m. Eastern Time. Reuters reported that as much as $166 billion in duties is at stake, covering about 53 million shipments brought in by more than 330,000 importers.
The refunds follow the Supreme Court’s February ruling against tariffs that had been imposed under the International Emergency Economic Powers Act (IEEPA). To handle the claims, CBP built a function called CAPE, short for Consolidated Administration and Processing of Entries, inside its Automated Commercial Environment (ACE). According to Reuters, some 56,497 importers had already completed the steps needed to receive electronic refunds by April 9, and importers who filed on the first day said the system appeared to be working.
CBP’s guidance sets out how the process works. Only the importer of record, or the licensed customs broker who filed the original entries, can submit a CAPE Declaration. It is uploaded through the filer’s ACE portal account as a list of entry numbers. The first phase covers entries that are still unliquidated and entries liquidated within the previous 80 days. Refunds are paid electronically by ACH to a U.S. bank account on file with CBP, and the agency says valid refunds are generally issued within 60 to 90 days after a declaration is accepted, with interest. Other entry types, including reconciliation, drawback, protested and antidumping or countervailing duty entries, are still being evaluated for later phases.
What it means for shippers
- Refunds are not automatic. A declaration has to be filed for the entries concerned. If you imported goods by ocean while the IEEPA tariffs were collected, ask your customs broker which of your entries qualify in the first phase.
- Check your ACE account and bank details. CBP pays these refunds only by ACH, so missing or outdated banking information can hold up a payment.
- Get your entry records in order. Claims are built from entry numbers. Having entry summaries and duty payment records organized by shipment makes the filing faster and easier to verify.
- Plan cash flow conservatively. The 60 to 90 day window is CBP’s general estimate, counted from acceptance of the declaration. Entries that are under review or outside the first phase will take longer.
- Do not change your landed-cost assumptions on this alone. The refund covers duties already paid under one legal authority. Other tariffs still apply to many goods, so confirm current duty rates with your broker before quoting or ordering.
Go Trucking Services handles ocean freight for importers and exporters. See our ocean freight service or request a quote on the home page. For questions about a specific entry or refund claim, check with your customs broker.
Sources:
- Reuters via gCaptain: U.S. Opens Tariff Refund Portal as Companies Rush to Reclaim $166 Billion
- U.S. Customs and Border Protection: IEEPA Duty Refunds
- RV Industry Association: Customs and Border Protection Launches Phase 1 of IEEPA Refund Portal
Image: Bernard Spragg. NZ, via Wikimedia Commons (CC0).
