Tariff rules: refunds start April 20

The United States will open a tariff-refund portal on Sunday, April 20, to repay import duties collected under Trump tariffs the Supreme Court struck down in February. (reuters.com) U.S. Customs and Border Protection said in a court filing on April 14 that the first phase of the system, called Consolidated Administration and Processing of Entries, or CAPE, is complete. Reuters reported the refunds cover part of the roughly $166 billion importers paid under the invalidated tariffs. (reuters.com) The first phase is limited to entries that are still unliquidated or were liquidated recently, according to Baker Botts. The law firm said later CAPE phases are supposed to cover older entries too, including shipments for which liquidation is already final or more than 80 days old. (ourtake.bakerbotts.com) The underlying dispute is about legal authority, not customs math. On February 20, 2026, the Supreme Court ruled 6-3 in *Learning Resources, Inc. v. Trump* and *Trump v. V.O.S. Selections* that the International Emergency Economic Powers Act of 1977 does not authorize a president to impose tariffs. (ourtake.bakerbotts.com) That decision wiped out the legal basis for Trump’s reciprocal tariffs and several country-specific duties imposed under the emergency-powers law. Baker Botts said the administration then turned to other statutes, including Section 122 and Section 301, to keep parts of its trade agenda in place. (ourtake.bakerbotts.com, ourtake.bakerbotts.com) Treasury Secretary Scott Bessent said on April 14 that tariff rates could return to their pre-ruling levels by early July. Bloomberg reported he said the administration is conducting Section 301 studies after what he called a setback at the Supreme Court. (bloomberg.com) Section 122 is a temporary import surcharge authority, while Section 301 is the trade law the government uses to investigate and answer foreign practices it says are unfair. Baker Botts said the Section 122 tariff took effect on February 24 at 10% and can run for no more than 150 days unless Congress extends it. (ourtake.bakerbotts.com) The result for importers is a split calendar: one process starts on April 20 to recover money already paid, while another could raise future duties again by July. Reuters said customs officials built CAPE for refunds, and Bloomberg reported Bessent is signaling a separate path to restore rates through new trade findings. (reuters.com, bloomberg.com) A federal trade court is also still weighing the legality of the replacement 10% global tariff adopted after the Supreme Court ruling. Politico reported a three-judge panel heard arguments on April 10 about that measure, adding another layer of uncertainty for companies trying to price imports for the second half of 2026. (politico.com) For now, the clearest date is April 20, when the refund system goes live. After that, the next deadline importers are watching is early July, when the administration says some tariff rates could be back where they were before the court stepped in. (reuters.com, bloomberg.com)