Tariff refund rollout delayed

U.S. Customs and Border Protection will open its tariff refund system on April 20, but the first round covers only a slice of import entries. (cbp.gov) The agency is rolling out a new tool called Consolidated Administration and Processing of Entries, or CAPE, inside its Automated Commercial Environment trade portal. Customs said Phase 1 is limited to certain unliquidated entries and certain entries within 80 days of liquidation. (cbp.gov) Only the importer of record or the customs broker that filed the entry can submit a CAPE declaration, and filers need an Automated Commercial Environment portal account plus electronic refund setup. Each declaration can include up to 9,999 entries. (cbp.gov) The money at stake is large. Politico reported the system is meant for claims tied to more than $160 billion in invalidated tariffs, but trade lawyers told the outlet the April 20 launch will not initially reach most importers that paid those duties. (politico.com) These refunds stem from a February 20, 2026 Supreme Court ruling that said the International Emergency Economic Powers Act did not authorize President Donald Trump’s broad tariff program. On March 4, 2026, the U.S. Court of International Trade ordered Customs to liquidate or reliquidate qualifying entries without those duties. (ropesgray.com) (ey.com) Liquidation is Customs’ final bill for an import entry, and that deadline now decides who gets into the first batch. Customs told the court on March 31 that Phase 1 would focus on unliquidated entries and entries still inside the voluntary reliquidation window, while later phases would handle harder cases. (ey.com) Those harder cases include entries flagged for reconciliation, drawback claims, open protests, missing liquidation status, and some entries tied to antidumping or countervailing duty cases. Customs said future phases will add those scenarios after the initial launch. (ey.com) Customs has also warned companies not to expect instant payments. A trade law analysis of the April 10 agency notice said refunds will generally be issued within 60 to 90 days after a CAPE declaration is accepted, unless Customs flags a compliance concern for further review. (thompsonhinesmartrade.com) Enrollment is still incomplete. As of late March, 26,664 importers of record had completed electronic refund setup, covering about 78 percent of affected entries and roughly $120 billion in principal, according to Customs’ court update and Politico’s reporting. (ey.com) (politico.com) So April 20 is the start of the filing process, not the date most companies get paid. For importers that counted on a quick repayment, the next deadlines are inside the Customs portal, not on the tariff headlines. (cbp.gov) (politico.com)