U.S. tariff refund claim process
The U.S. is preparing a claims process to refund up to $166 billion in tariffs that were determined to have been collected illegally, and companies are racing to prepare filings, Reuters reports. The House of Commons Library briefing lays out the broader structure of U.S. tariff actions affecting UK goods. ( )
U.S. companies that paid Trump-era tariffs the Supreme Court later struck down can start filing for refunds on April 20 through a new Customs portal. (cbp.gov) U.S. Customs and Border Protection said the first phase of its Consolidated Administration and Processing of Entries, or CAPE, tool will open in the Automated Commercial Environment portal on April 20, 2026. The agency said the system is for refund requests on duties imposed under the International Emergency Economic Powers Act, or IEEPA. (cbp.gov) Reuters reported on April 17 that companies are preparing claims for as much as $166 billion in tariffs that courts determined were collected illegally. Jay Foreman, chief executive of toymaker Basic Fun, told Reuters he was “locked and loaded” for the filing launch. (usnews.com) The legal trigger came on February 20, 2026, when the Supreme Court ruled in *Learning Resources, Inc. v. Trump* on whether IEEPA authorized the tariffs. Court documents show the case centered on tariffs imposed under emergency powers rather than a trade law written specifically for tariffs. (supremecourt.gov) A tariff is a tax paid by the importer when goods cross the border, so the refund process matters first to the companies that made those payments to Customs. The House of Commons Library says tariffs are taxes on imports paid by importing businesses in the country where they apply. (commonslibrary.parliament.uk) Customs said CAPE will let filers submit one declaration covering multiple entry numbers and receive one consolidated refund amount. The agency’s fact sheet says refunds will be issued only after claims are validated and processed. (cbp.gov; cbp.gov) The money will not move by paper check in most cases. Customs says refunds are issued electronically through Automated Clearing House, or ACH, under an interim final rule published on January 2, 2026. (cbp.gov) The refund fight sits inside a wider tariff push that has hit U.K. exports too. The House of Commons Library said this week that since taking office on January 20, 2025, President Trump has imposed wide-ranging tariffs on imported goods, including goods from the United Kingdom, and that steel, aluminium and derivative goods from the U.K. were hit with a 25% tariff from March 12, 2025. (commonslibrary.parliament.uk; commonslibrary.parliament.uk) For importers, the immediate task is less about relitigating the case than matching entries, records and payment details to Customs’ new system. The portal opens April 20, but Customs says it is launching only the first phase, and Reuters reported many companies expect delays or disputes as claims begin. (cbp.gov; usnews.com)
