Many IEEPA tariff-refund claims are being rejected, CBIZ warns

Published May 27, 2026 by The Daily Scout

- CBIZ said on May 26 that IEEPA tariff-refund filings are advancing, but many claims are being rejected over eligibility, documentation and filing errors. - CBP has received more than 126,000 CAPE filings, CBIZ said, and about 69% were validated while rejection rates ran 15% to 19%. - Phase 1 filings run through CBP’s ACE Portal and CAPE system, with later phases planned for more complicated cases.

Why it matters

CBIZ said on May 26 that U.S. importers seeking refunds for tariffs imposed under the International Emergency Economic Powers Act are running into a claims process that is narrower and more technical than many expected. The advisory said refund filings are now moving through U.S. Customs and Border Protection’s CAPE system, but a meaningful share of submissions are being rejected for avoidable mistakes rather than outright legal ineligibility. CBIZ said importers that want cash back must prove that their entries fit the current phase, match the right importer-of-record data and clear CBP’s formatting and validation checks. CBP says the refunds are not automatic and must be requested through the ACE Portal. ### Which refund claims are getting stopped first? CBIZ said the biggest early failures are timeframe mistakes, importer-of-record mismatches, formatting problems, incomplete information and missing electronic payment details. The firm said those issues can block otherwise valid claims before CBP gets to the underlying merits of the refund request. (cbiz.com) CBP said Phase 1, launched on April 20, 2026, is limited to certain unliquidated entries and certain entries within 80 days of liquidation. That makes eligibility a gating issue before any importer gets to the payment stage. ### Why are companies finding this harder than a standard refund request? CBP said CAPE is a new process built inside the Automated Commercial Environment and requires importers of record or authorized customs brokers to submit a CAPE Declaration through the ACE Portal. (cbiz.com) The agency said the declaration is filed by CSV upload and that ABI is not used for these claims. (cbp.gov) CBIZ said the process requires more than a list of entries if a company wants to file with confidence. The firm said successful recovery depends on tying together entry-level records, classification logic, supplier origin information and internal pricing history so the claim can withstand validation and any follow-up scrutiny. (cbp.gov) ### What do the early filing numbers show? CBIZ said that, as of early May, roughly half of importers of record had already submitted refund declarations. The firm said CBP had received more than 126,000 filings, with nearly 69% validated and thousands more under review, correction or resubmission. (cbiz.com) CBIZ also said rejection rates were running between 15% and 19%, citing CBP progress reports. The firm said those denials were, in most cases, linked to preventable filing problems. ### Who actually gets the money back? CBP said refunds of IEEPA duties go to the importer of record or the notify party designated on CBP Form 4811 if that party has U.S. bank account information in its ACE Portal account. (cbiz.com) The agency said consumers do not receive the refunds directly. CBIZ said that distinction matters because some companies absorbed the tariffs themselves while others paid higher prices to vendors that were the actual importer of record. (cbiz.com) In those cases, the firm said, buyers should ask suppliers whether they filed claims, whether any claims were rejected and whether recovered duties have been reflected in pricing. (cbp.gov) ### What should importers do before filing another claim? CBIZ said companies should treat the refund exercise as a cross-functional review involving customs, tax, finance and compliance teams. The firm said incomplete documentation, inconsistent data and unsupported filings can lead to error codes, delays, denials or added CBP scrutiny. (cbiz.com) CBP said each CAPE Declaration can include up to 9,999 entries and that multiple declarations can be filed. The agency also said later CAPE phases are planned for more complicated scenarios, leaving Phase 1 as a narrower window for entries that fit the current rules. (cbp.gov) (cbiz.com)

Key numbers

CBIZ said on May 26 that IEEPA tariff-refund filings are advancing, but many claims are being rejected over eligibility, documentation and filing errors.
CBP has received more than 126,000 CAPE filings, CBIZ said, and about 69% were validated while rejection rates ran 15% to 19%.
Phase 1 filings run through CBP’s ACE Portal and CAPE system, with later phases planned for more complicated cases.
(cbiz.com) CBP said Phase 1, launched on April 20, 2026, is limited to certain unliquidated entries and certain entries within 80 days of liquidation.

What happens next

importers seeking refunds for tariffs imposed under the International Emergency Economic Powers Act are running into a claims process that is narrower and more technical than many expected.
CBIZ said that, as of early May, roughly half of importers of record had already submitted refund declarations.
(cbp.gov) (cbiz.com) - CBIZ said on May 26 that IEEPA tariff-refund filings are advancing, but many claims are being rejected over eligibility, documentation and filing errors.

Sources

Quick answers

What happened in Many IEEPA tariff-refund claims are being rejected, CBIZ warns?

CBIZ said on May 26 that IEEPA tariff-refund filings are advancing, but many claims are being rejected over eligibility, documentation and filing errors. CBP has received more than 126,000 CAPE filings, CBIZ said, and about 69% were validated while rejection rates ran 15% to 19%. Phase 1 filings run through CBP’s ACE Portal and CAPE system, with later phases planned for more complicated cases.

Why does Many IEEPA tariff-refund claims are being rejected, CBIZ warns matter?

CBIZ said on May 26 that U.S. importers seeking refunds for tariffs imposed under the International Emergency Economic Powers Act are running into a claims process that is narrower and more technical than many expected. The advisory said refund filings are now moving through U.S. Customs and Border Protection’s CAPE system, but a meaningful share of submissions are being rejected for avoidable mistakes rather than outright legal ineligibility. CBIZ said importers that want cash back must prove that their entries fit the current phase, match the right importer-of-record data and clear CBP’s formatting and validation checks. CBP says the refunds are not automatic and must be requested through the ACE Portal. Which refund claims are getting stopped first? CBIZ said the biggest early failures are timeframe mistakes, importer-of-record mismatches, formatting problems, incomplete information and missing electronic payment details. The firm said those issues can block otherwise valid claims before CBP gets to the underlying merits of the refund request. (cbiz.com) CBP said Phase 1, launched on April 20, 2026, is limited to certain unliquidated entries and certain entries within 80 days of liquidation. That makes eligibility a gating issue before any importer gets to the payment stage. Why are companies finding this harder than a standard refund request? CBP said CAPE is a new process built inside the Automated Commercial Environment and requires importers of record or authorized customs brokers to submit a CAPE Declaration through the ACE Portal. (cbiz.com) The agency said the declaration is filed by CSV upload and that ABI is not used for these claims. (cbp.gov) CBIZ said the process requires more than a list of entries if a company wants to file with confidence. The firm said successful recovery depends on tying together entry-level records, classification logic, supplier origin information and internal pricing history so the claim can withstand validation and any follow-up scrutiny. (cbp.gov) What do the early filing numbers show? CBIZ said that, as of early May, roughly half of importers of record had already submitted refund declarations. The firm said CBP had received more than 126,000 filings, with nearly 69% validated and thousands more under review, correction or resubmission. (cbiz.com) CBIZ also said rejection rates were running between 15% and 19%, citing CBP progress reports. The firm said those denials were, in most cases, linked to preventable filing problems. Who actually gets the money back? CBP said refunds of IEEPA duties go to the importer of record or the notify party designated on CBP Form 4811 if that party has U.S. bank account information in its ACE Portal account. (cbiz.com) The agency said consumers do not receive the refunds directly. CBIZ said that distinction matters because some companies absorbed the tariffs themselves while others paid higher prices to vendors that were the actual importer of record. (cbiz.com) In those cases, the firm said, buyers should ask suppliers whether they filed claims, whether any claims were rejected and whether recovered duties have been reflected in pricing. (cbp.gov) What should importers do before filing another claim? CBIZ said companies should treat the refund exercise as a cross-functional review involving customs, tax, finance and compliance teams. The firm said incomplete documentation, inconsistent data and unsupported filings can lead to error codes, delays, denials or added CBP scrutiny. (cbiz.com) CBP said each CAPE Declaration can include up to 9,999 entries and that multiple declarations can be filed. The agency also said later CAPE phases are planned for more complicated scenarios, leaving Phase 1 as a narrower window for entries that fit the current rules. (cbp.gov) (cbiz.com)