CBP processing 330,000 tariff claims

U.S. Customs and Border Protection is working through tariff refund claims from importers after the Supreme Court ruled on February 20, 2026 that the International Emergency Economic Powers Act did not authorize President Donald Trump’s tariffs. The agency opened its CAPE refund process on April 20, and businesses are now filing for the return of duties collected under the invalidated tariff program. CBP says the system is designed to consolidate those refunds, including interest, rather than process them one entry at a time. Portland businesses told Oregon Public Broadcasting on May 21 that the legal victory has not yet translated into cash in hand. Steven Smith Teamaker and Revant Optics said they filed for refunds but are still waiting, even as some companies elsewhere have begun receiving payments. OPB reported that Steven Smith Teamaker spent hundreds of thousands of dollars in unanticipated tariffs, while Revant Optics is seeking nearly $700,000 back on imports from China and Taiwan. (cbp.gov) ### Why are companies still waiting if the tariffs were already struck down? February 20 is the key date because that is when the Supreme Court decided in *Learning Resources v. Trump* that IEEPA does not authorize tariffs. That ruling invalidated the legal basis for a large share of Trump’s 2025 tariff program, but it did not itself create an instant payment mechanism for every importer. CBP then had to build and launch a refund system inside its Automated Commercial Environment portal. (opb.org) April 20 is when CBP launched the first phase of CAPE, the Consolidated Administration and Processing of Entries tool. CBP says Phase 1 covers certain unliquidated entries and certain entries within 80 days of liquidation, with later phases planned for more complicated claims. Importers of record and customs brokers must submit CAPE declarations through the ACE Secure Data Portal and provide banking information for ACH payments. (supreme.justia.com) ### What does the 330,000 figure actually refer to? More than 330,000 importers is CBP’s estimate of how many businesses paid the invalidated IEEPA duties, according to multiple reports citing court filings and agency guidance. Those claims span more than 53 million shipments and roughly $166 billion in tariffs eligible for refund, depending on the estimate used. Reuters was cited by trade and industry publications as the source for that court-filings figure. (cbp.gov) CBP’s own public guidance describes CAPE as a bulk-processing system. Each CAPE declaration can include up to 9,999 entries, and filers can submit multiple declarations. That structure helps explain why the process is administrative as well as legal: even after the court ruling, companies and brokers still have to assemble entry lists, submit them in the required format, and wait for approval and payment. (skadden.com) ### Who gets the money back — foreign exporters or U.S. importers? Trump told Fortune on May 18 that having to return $149 billion “really pisses me off,” according to Yahoo Finance’s account of the interview. He also said, “Can you imagine, to people who hate us, to countries that ripped us off for years, I’ve got to give them back $149 billion.” (cbp.gov) The refund process applies to importers of record and authorized customs brokers that paid the duties at the U.S. border, according to CBP. Yahoo Finance said the refunds would go primarily to American importers, customs brokers and retailers that absorbed the tariff costs or passed them through pricing. CBP’s refund page likewise says importers of record and authorized brokers must submit the CAPE declarations in ACE. (finance.yahoo.com) ### What are Portland companies saying about the delay? Steven Smith Teamaker CEO Darren Marshall told OPB that his company’s customs broker filed claims to recover the tariffs it paid on imported ingredients. OPB said about 90% of the company’s ingredients are imported and that tariff rates climbed as high as 50% at one point last year. (cbp.gov) Revant Optics founder Jason Bolt told OPB his company is owed nearly $700,000 in duties on imports from China and Taiwan. Chris McKinney, president of Portland customs broker Brownstone International, told the broadcaster his firm had filed claims for Steven Smith Teamaker and dozens of other clients. ### What happens next in the refund process? (opb.org) CBP says CAPE is being rolled out in phases, with additional functionality to be added for more complicated scenarios. The agency’s IEEPA duty refunds page says filings must continue through the ACE Portal, and approved refunds are paid electronically after the claims are processed. (opb.org) May 20 was the date CBP scheduled a webinar for small businesses on IEEPA duty refunds, according to the agency’s refunds page. For importers still waiting, the next step remains the same: submit or complete CAPE declarations in ACE and monitor the agency’s refund guidance and portal reports for payment status. (cbp.gov)