US to open tariff refund claims (big sums)

U.S. Customs and Border Protection said it will open the first phase of its tariff-refund system on April 20, letting importers start claiming back duties the Supreme Court said were unlawfully collected. (cbp.gov) The new tool is called CAPE, short for Consolidated Administration and Processing of Entries, and it sits inside the agency’s Automated Commercial Environment trade portal. CBP said the first phase covers certain unliquidated entries and certain entries within 80 days of liquidation. (cbp.gov) The Supreme Court ruled on February 20, 2026, in *Learning Resources v. Trump* that the International Emergency Economic Powers Act does not authorize the president to impose these tariffs. The case covered duties tied to drug-trafficking and “reciprocal” trade-deficit orders that had hit imports from Canada, Mexico, China and dozens of other countries. (supremecourt.gov) CBP said CAPE will combine approved refunds, including interest when applicable, into a single electronic payment instead of handling claims shipment by shipment. Filers must use an ACE portal account, provide bank information for Automated Clearinghouse refunds, and upload a comma-separated values file listing the entries they want refunded. (cbp.gov) The sums are large because the tariffs were broad and fast-moving. Reuters reported that more than 330,000 importers paid the disputed duties on 53 million shipments, and court filings put the potential refund pool at up to $166 billion. (insurancejournal.com) The first bottleneck is readiness, not eligibility. Reuters reported that as of April 9, 56,497 importers had completed the steps needed to receive electronic refunds, representing about $127 billion, or more than three-quarters of the amount then seen as eligible for repayment. (insurancejournal.com) The second bottleneck is scope. CBP’s own guidance says Phase 1 does not yet handle every scenario, and the agency plans later phases for “more complicated” claims. (cbp.gov) That has pushed companies and trade lawyers to prepare records before the portal opens. The U.S. Chamber of Commerce told importers to confirm their importer-of-record details, create an ACE account, enroll in Automated Clearinghouse refunds, and review whether any entries fall into exceptions such as liquidated entries. (uschamber.com) Some companies are also keeping one eye on the courts. Skadden said the government’s deadline to appeal the trade court’s refund order runs into early May 2026, and an appeal could trigger a stay that affects the pace or scope of refunds. (skadden.com) For now, the clearest date is April 20. CBP says that is when CAPE’s first phase goes live, and importers that already have their portal access, bank setup and entry lists in order will be first in line to test whether the government can turn a court ruling into actual payments. (cbp.gov)