April 16th, 2026 – Refunds for tariffs paid under the International Emergency Economic Powers Act (IEEPA) are set to begin April 20th, with U.S. Customs and Border Protection (CBP) implementing a phased rollout process.
To manage these refunds, CBP is introducing a new system called Consolidated Administration and Processing of Entries (CAPE), which is being developed within the Automated Commercial Environment (ACE) Secure Data Portal. This tool is expected to streamline how importers submit and track refund requests.
The refund initiative follows a February 20th ruling by the U.S. Supreme Court, which determined that the Trump administration had improperly used IEEPA to impose broad tariffs on nearly all trading partners starting in spring 2025. Responsibility for handling the refund process was subsequently directed to the U.S. Court of International Trade, which instructed CBP to proceed without delays. This is particularly significant given that U.S. importers collectively paid more than $150 billion in tariffs under the ruling.
In its initial phase, the refund process will prioritize unliquidated entries, as well as liquidated entries that are less than 80 days old. A liquidated entry refers to a shipment for which CBP has completed its final assessment of duties, taxes, and fees, effectively closing out the transaction.
Once a CAPE declaration is submitted, CBP has indicated that processing may take up to 45 days. However, the agency has not provided a firm timeline for when funds will actually be deposited into importers’ accounts.
To receive refunds, importers must have either an ACE portal account or an Automated Clearing House (ACH) account. Industry experts recommend setting up both systems in advance to minimize potential delays. Additionally, if a customs broker or authorized third party is listed as a notify party on an entry and is configured to receive electronic payments, that entity can accept refunds via ACH on behalf of the importer.
Should you have any questions, please contact our Import Compliance team or call us at 518-785-6000.
