The refund portal for importers and authorized customs brokers is now open. Launched on April 20, 2026, the portal allows eligible claimants to request refunds for customs duties paid under the International Emergency Economic Powers Act (IEEPA) that were held invalid by the U.S. Supreme Court.

Key Details

• Eligibility: Only businesses that actually paid the tariffs, specifically importers of record or their designated customs brokers are eligible to claim refunds.
• Ineligible Parties: Consumers and other parties that did not directly pay the tariffs are not eligible to file refund claims.
• Administration: The refund process is administered through the Consolidated Administration and Processing of Entries (CAPE) declaration procedures.
• Scope of Coverage:
• CAPE applies to unliquidated entries and entries liquidated within the last 80 days.
• This phase is expected to cover more than 60% of eligible IEEPA tariffs.
• Phased Process: Refunds are being processed in phases. The current phase addresses unliquidated entries (Phase 1). Other Phases will address more complex cases including liquidated entries.

Filing Requirements

To submit a refund claim, the importer or authorized customs broker must:

• Register for the ACE Secure Data Portal
• Prepare a CAPE declaration in CSV format, listing applicable entry numbers
• Register a bank account through the ACE portal
• Submit the claim via the ACE portal
• Each CAPE declaration may include up to 9,999 entries

Refund Timeline

• Approved refunds are expected to be issued within 60 to 90 days
• Refunds will be paid electronically via ACH
• CAPE declarations are information-intensive and require complete and accurate original tariff data

Next Steps

The intent of this process is to streamline refunds by allowing multiple entries to be submitted at once, instead of filing on an entry-by-entry basis. However, high demand is anticipated, and processing delays may occur. It is advisable to gather required information and file claims as soon as possible. More complex cases such as liquidated entries beyond this phase will be addressed in future phases. Additionally, claimants should consider related tax implications, particularly where refunds involve foreign intercompany transactions, which may require more detailed tax analysis.

Further information is available through the CAPE portal on the ACE and U.S. Customs websites.

We are available to consult with you on these matters and provide needed supports. Please feel free to contact:

David Zaiken
dzaiken@websterrogers.com