CBP sets April 20 refund launch
U.S. Customs and Border Protection has confirmed April 20 as the start of phase one for the IEEPA tariff refund process, a formal timeline for companies seeking refunds under the new tariff regime. That administrative window will require firms to manage claims, documentation and cash-flow implications as refunds begin to flow. (thompsonhinesmartrade.com)
U.S. Customs and Border Protection will open the first phase of its International Emergency Economic Powers Act tariff refund system on April 20, 2026, through a new online tool in the Automated Commercial Environment. (cbp.gov) The agency said Phase 1 covers certain unliquidated entries and certain entries within 80 days of liquidation, with more complex claims pushed to later phases. Importers of record and customs brokers will file through the Consolidated Administration and Processing of Entries, or CAPE, inside the Automated Commercial Environment portal. (cbp.gov) Claims in Phase 1 must be submitted as a comma-separated values file through the web portal, not through the Automated Broker Interface. Each CAPE declaration can list up to 9,999 entries, and filers can submit more than one declaration. (cbp.gov) The refund process is a cleanup operation for tariffs collected under the International Emergency Economic Powers Act after court orders required Customs and Border Protection to return duties in covered cases. The agency’s public guidance says CAPE is meant to remove the Chapter 99 tariff line, recalculate the entry, and then issue a consolidated refund with interest. (cbp.gov) The court timetable is driving the rollout. Senior Judge Richard Eaton of the U.S. Court of International Trade said on April 1 that the government was making “satisfactory progress” toward an April 20 Phase 1 deadline in the lead refund case, Atmus Filtration, Inc. v. United States. (thompsonhinesmartrade.com) That same filing said Phase 1 is expected to cover about 63% of entries on which International Emergency Economic Powers Act duties were paid or deposited. Customs and Border Protection told the court it expects to process refunds in roughly 45 days after the filer submits the required information, unless a compliance issue triggers extra review. (thompsonhinesmartrade.com) Companies cannot just wait for a check. Customs and Border Protection says refund recipients need an Automated Commercial Environment portal account, bank information on file, and Automated Clearing House refund enrollment before money can be sent electronically. (cbp.gov; cbp.gov) The agency’s refund FAQ says electronic payment is now the default for Customs refunds, following an interim final rule published on January 2, 2026. Customs and Border Protection also says companies already enrolled should verify that their banking details in the portal are still accurate. (cbp.gov) Phase 1 is not the whole docket. Court filings described by trade lawyers say later stages are supposed to reach finally liquidated entries and other harder cases that the first release will not handle. (thompsonhinesmartrade.com) For importers that paid these duties, April 20 is the first date to act inside the Customs system, not the end of the process. The next step is filing clean entry lists, matching account credentials, and waiting for Customs and Border Protection to liquidate or reliquidate the covered entries and send the refund. (cbp.gov; cbp.gov)