Claims process: scramble ahead

U.S. importers began filing tariff refund claims on April 20 through a new Customs portal, and some reported early system problems as demand hit at launch. (cbp.gov) (cbsnews.com) U.S. Customs and Border Protection said the first phase of its CAPE system went live April 20 inside the Automated Commercial Environment, or ACE, for certain unliquidated entries and some entries within 80 days of liquidation. Filers must submit a Comma-Separated Values file through the ACE web portal, and each declaration can cover up to 9,999 entries. (cbp.gov) The refund process stems from the Supreme Court’s February 20, 2026 ruling in *Learning Resources v. Trump* that the International Emergency Economic Powers Act did not authorize the tariffs, followed by a March 4 order from the U.S. Court of International Trade directing refunds. Trade advisers and court summaries say the duties at issue total about $166 billion across roughly 53 million import entries. (ropesgray.com) (sullcrom.com) (aljazeera.com) Customs says Phase 1 covers about 63% of affected entries, leaving more complicated claims for later phases or other procedures. That means many companies can file now, but others still have to track separate deadlines for protests, liquidation status, or later portal updates. (cbp.gov) (taxnews.ey.com) Customs also shifted refunds to electronic payment this year, ending routine paper checks on February 6 unless a waiver applies. Companies need an ACE Portal importer account and Automated Clearing House enrollment with bank details before Customs can send money. (cbp.gov 1) (cbp.gov 2) CBP’s refund fact sheet says validated claims will generally be paid within about 60 to 90 days after a successful submission. The agency says CAPE is built to remove the IEEPA duty line from accepted entries and then issue the refund, including interest where authorized. (cbp.gov 1) (cbp.gov 2) The bottleneck for many businesses is paperwork, not just the portal. Only the importer of record or the customs broker that filed the original entries can submit a CAPE declaration, so companies are pulling entry numbers, broker records, liquidation dates, and banking data into one place before filing. (cbp.gov) (natlawreview.com) Customs has warned companies to check whether an ACE top account already exists under their Employer Identification Number, because duplicate-account attempts can stall setup. The agency also says verification codes go to the email address tied to the company’s importer record, which has forced some firms to coordinate across customs, legal, and finance teams before they can even finish enrollment. (cbp.gov) The opening-day rush showed how little of this process is automatic. The portal is live, but the companies with centralized records, current ACE access, and ACH enrollment are the ones most likely to get claims accepted before the next round of filings and fixes. (cbp.gov 1) (cbp.gov 2)