IEEPA refund process date

U.S. Customs and Border Protection says the first phase of its refund system for International Emergency Economic Powers Act tariffs will open on April 20, 2026. (cbp.gov) The agency is rolling out the system through a new tool called Consolidated Administration and Processing of Entries inside the Automated Commercial Environment, the government’s main import-processing portal. Phase 1 covers most entries that are still unliquidated or are within 80 days after liquidation. (cbp.gov) Starting April 20, importers of record and customs brokers will be able to request refunds by uploading a comma-separated values file, called a CAPE Declaration, in a new tab inside the portal. Each filing can list up to 9,999 entries, and filers can submit more than one declaration. (cbp.gov) The system is built to strip out the International Emergency Economic Powers Act Chapter 99 tariff code from eligible entries, recalculate the duties owed without that code, and then send the entry for liquidation or reliquidation. Customs and Border Protection says refunds will be grouped by recipient and liquidation date before payment is issued. (cbp.gov) This process follows the Supreme Court’s February 20, 2026 decision in *Learning Resources, Inc. v. Trump*, which held that the International Emergency Economic Powers Act does not authorize the president to impose tariffs. Customs and Border Protection’s refund page says CAPE is meant to process valid refund requests for duties imposed under that law when a court order or other legal authority requires repayment. (supremecourt.gov) (cbp.gov) Phase 1 is not the whole universe of claims. Customs and Border Protection says future phases will handle more complicated categories, including entries flagged for reconciliation, entries tied to drawback claims, open protests, entries not filed in the Automated Commercial Environment, and entries without a liquidation status in that system. (cbp.gov) The April launch also comes after Customs and Border Protection shifted refunds to electronic payment. The agency said on January 6 that the Treasury Department would stop issuing paper checks for most Customs and Border Protection refunds on February 6, 2026, pushing companies to set up Automated Clearing House refund enrollment in the portal. (cbp.gov) Companies that expect money back need more than a claim file. Customs and Border Protection says importers should already have an Automated Commercial Environment portal account, an importer sub-account, and bank information on file so refunds are not rejected when the first phase goes live on April 20. (cbp.gov) For importers that paid these tariffs, April 20 is the first date the refund process moves from court rulings and agency guidance into an actual filing workflow. Customs and Border Protection says later phases will add the remaining claim types after this first, narrower release. (cbp.gov)