If you’ve been importing goods over the past year, tariffs have likely been a significant cost of doing business. Now, there may be billions of dollars heading back to importers.

Background

On February 20, 2026, the U.S. Supreme Court determined that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) were unconstitutional and required the government to issue refunds. Beginning April 20th, U.S. Customs and Border Protection (CBP) launched a process to return duties collected under tariffs that were ruled unlawful.

The Process

CBP is rolling out refunds in phases. Phase 1 covers unliquidated entries and recently liquidated entries within the last 80 days. However, importers won’t receive refunds automatically and action is required.

Businesses that did not directly pay the tariffs are not eligible for a refund. Only the importer of record or the licensed customs broker who filed the entries can submit refund requests. This must be done through CBP’s Consolidated Administration and Processing of Entries (CAPE) system within the Automated Commercial Environment Secure Data Portal (ACE Portal). Claims require detailed entry data and must be submitted via structured uploads.

If you work with a customs broker, contact them immediately to coordinate your refund claim. If you are the importer of record filing on your own behalf, you’ll need to ensure you have proper ACE Portal access and complete the submission yourself.

Once a claim is submitted and accepted by the system, CBP has indicated that refunds are generally expected within 60-90 days. Refunds will also include interest.

Bottom Line

This is a meaningful refund opportunity, but it requires proactive coordination. CBP continues to provide updates through its International Emergency Economic Powers Act (IEEPA) Duty Refunds page. Wegner is monitoring developments to help businesses navigate the process effectively.