Tariff Refunds: What Qualifies & Requesting Reimbursement

Key Takeaways

• Certain IEEPA tariffs imposed in 2025 have been ruled unauthorized, creating potential refund opportunities for eligible importers.
• Refunds generally go to the importer of record and must be claimed through CBP’s ACE CAPE portal, subject to strict entry and timing rules.
• Phase 1 of the refund process is now active, but eligibility depends on liquidation status, entry timing, and specific CBP criteria.

Importers are closely watching next steps following the Supreme Court’s decision in Learning Resources Inc vs Trump, which found certain tariffs imposed under the International Emergency Economic Powers Act (IEEPA) unauthorized. Below is a high-level guide to the tariffs and entries most likely to be implicated, who may be able to pursue refunds, and the practical timing considerations. Refund mechanics are being developed by the U.S. Customs and Border Protection (CBP) administration and the first Phase of refunds can now be applied for.

What tariffs covered by the ruling?

• Covered tariffs: Duties collected under the February 1, 2025 IEEPA actions (25% on Mexico/Canada and 10% on China) and the April 2, 2025 10% “baseline” tariff on imports from nearly all countries – i.e., the measures the Supreme Court held unauthorized under IEEPA in the Learning Resources court case.
• Not covered: The ruling does not affect other trade remedies (for example, anti-dumping and countervailing duties). Only duties actually collected under the challenged IEEPA actions are implicated.

Who is legally entitled to refunds?

• Importer of record: Refunds are generally expected to be paid to the importer of record, the entity CBP recognizes as responsible for entry compliance and duty payment.
• Downstream buyers: Companies that purchased goods domestically from a distributor (where the distributor was the importer of record) typically would not receive a refund directly from CBP. Any sharing of a refund would ordinarily depend on contract terms or separate arrangements with the importer of record.

Time limits and procedural considerations

• Potential CIT filing window: Current reporting indicates importers may have two years to bring refund claims in the Court of International Trade under the applicable limitations period.
• CBP liquidation and protests still matter: Standard customs rules continue to govern when an entry liquidates and when administrative protests must be filed. CBP typically liquidates entries about 314 days after import; at liquidation, excess estimated duty is refunded and shortfalls are billed. This timing framework remains an important part of evaluating options on specific entries.

Scope and retroactivity (what to expect)

• Retroactive effect: The decision is widely understood to reach duties already collected (reportedly on the order of $133–$175 billion), and the Court declined to limit the ruling purely prospectively.
• Administration of refunds: The Court left the mechanics of refunds to the CIT and existing customs-law procedures. As a result, entitlement and timing will likely be worked out through CIT proceedings and any process the Court and CBP adopt (similar to how certain unconstitutional-tax refunds have been handled in prior contexts). The first phase of processing the tariff refunds started on April 20, 2026. Here are some instructions for using the ACE portal to request tariff refunds.

What is the process for Accessing and Using the Tariff Reimbursement Portal?

• Establish ACE Account: Only Importers of Record (IORs) or authorized customs brokers with an established ACE Secure Data Portal account can access the system.
• Set Up ACH for Refunds: Users must ensure bank account information is entered into the ACE portal for electronic payment (ACH), which is mandatory for receiving refunds.
• Access the CAPE Tool: Within the ACE Portal (https://www.cbp.gov/trade/automated) authorized users can access the new Consolidated Administration and Processing of Entries (CAPE) tool.
• Identify Eligible Entries: Phase 1 (launched April 20, 2026) is limited to:
  • Unliquidated IEEPA entries.
  • Entries liquidated within approximately 80 days of the filing date.
• File the CAPE Declaration: File a .CSV file (max 9,999 entries) listing the specific entries, using the CAPE tool, not via the Automated Broker Interface (ABI).
• Review and Approval: CBP will review the declaration. Valid claims are expected to be refunded in 60-90 days, though errors can cause delays.

Because refund timelines and eligibility can turn on entry-specific facts (including importer-of-record status, liquidation dates, and Phase 1 criteria), we recommend beginning your review as soon as possible. If you have any questions, feel free to contact your Boyum advisor.