Paid Tariffs Under IEEPA? How to Claim Refunds You May Be Owed
Following a recent Supreme Court decision invalidating President Trump’s reciprocal tariffs on goods imported from other countries, businesses may now be positioned to claim refunds for duties they already paid. Beginning April 20, 2026, U.S. Customs and Border Protection (CBP) opened access to the first phase of the Consolidated Administration and Processing of Entries (CAPE) tool, allowing importing companies to submit declarations through the Automated Commercial Environment Secure Data Portal (ACE Portal). These submissions can be made directly within their ACE Portal accounts.
For more than 330,000 importing companies that paid a collective $166 billion in tariffs, this serves as the first step toward being able to receive refunds for unconstitutional tariffs. Once a company submits a declaration, it will be reviewed by CBP and, if approved, the company will receive a refund on all or part of the tariffs paid within 60-90 days.
Refunds will only be considered for companies who paid tariffs under the International Emergency Economic Powers Act (IEEPA), including duties paid on goods imported from China, Mexico, Canada and more. Companies must also register for CBP’s electronic payment system in the ACE Portal in order to be refunded. In some cases, customers who absorbed the tariffs on goods or services may receive refunds as well, as is the case with FedEx, which passed along the additional cost to customers.
To ensure companies receive the refunds they are owed, it’s important to understand the process and requirements upfront. Below are the key considerations to keep in mind before filing a declaration.
Who Is Eligible for Tariff Refunds?
Companies who paid reciprocal tariffs on imported goods under the IEEPA may be eligible for a refund on all or part of the duties paid. In order to receive a refund, companies must have an account in the ACE Portal, complete with their bank account information for electronic payment. Companies that do not have an account or who have an account but do not have their banking information included will not receive a refund.
How Do Companies File for Refunds?
The company must submit a declaration through the CAPE tool within CBP’s ACE Portal. Companies will need to upload a .CSV file into the portal, along with a summary of the goods that had tariffs applied and the amount paid. Once submitted, companies will receive a CAPE claim number for their declaration. Each declaration submitted may contain up to 9,999 entries. Once submitted, a file cannot be amended, but additional declarations may be filed for entries that were not included in the initial submission. To apply for an ACE Portal account, click here.
What Happens After a Declaration Is Made?
CBP will review all declarations and determine whether or not they are approved for a refund. If approved, the claim will be sent to the Treasury Department for processing and payment. Companies can track the status of their claims through ACE Reports within the ACE portal.
How Long Will It Take to Receive a Refund?
The CBP review process takes 45 days, after which an approved claim will be sent to the Treasury Department. Companies can expect to receive payment within 60-90 days unless compliance concerns necessitate further review by CBP.
For additional information or questions regarding tariff refunds, visit the CBP website.
Sources:
https://content.govdelivery.com/bulletins/gd/USDHSCBP-413a632?wgt_ref=USDHSCBP_WIDGET_2
https://www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds
