CBP opens online portal to process refunds for Trump-era tariffs
- U.S. Customs and Border Protection activated CAPE on April 20, letting importers and customs brokers file online claims for refunds of invalidated IEEPA tariffs. - Phase 1 covers certain unliquidated entries and entries within 80 days of liquidation, with claims filed in ACE using CSV uploads and ACH refunds. - The portal follows the Supreme Court’s Feb. 20 ruling that IEEPA did not authorize those tariffs. (cbp.gov)
U.S. Customs and Border Protection opened its CAPE portal on April 20 for importers seeking refunds of tariffs collected under the International Emergency Economic Powers Act. (cbp.gov) CBP says the new tool sits inside the Automated Commercial Environment, or ACE, and lets importers of record and authorized customs brokers submit refund claims electronically. (cbp.gov) The portal does not process claims one entry at a time. CBP says CAPE batches claims together, including interest, through a declaration uploaded as a comma-separated values file. (cbp.gov 1) (cbp.gov 2) Phase 1 is narrower than a full refund program. CBP says it currently covers certain unliquidated entries and certain entries within 80 days of liquidation. (cbp.gov) Each CAPE declaration can list up to 9,999 entries, and filers can submit more than one declaration. CBP says only the importer of record or the customs broker that filed those entries can file the claim. (cbp.gov) To get paid, companies need bank information on file for Automated Clearing House refunds. CBP says refunds are issued electronically and that refund enrollment is separate from bank information used for payments. (cbp.gov 1) (cbp.gov 2) The refund process exists because the Supreme Court ruled on Feb. 20, 2026, that IEEPA does not give the president authority to impose tariffs. The court decided the consolidated cases Learning Resources, Inc. v. Trump and Trump v. V.O.S. Selections, Inc. (congress.gov) (supremecourt.gov) CBP says the refunds apply to duties imposed under IEEPA only when refunds are authorized by court order or other applicable law. The agency says it will add more CAPE functions later for more complicated claims. (cbp.gov) For businesses that paid those duties, the immediate task is administrative, not political: open or verify an ACE account, enroll for ACH refunds, compile entry numbers, and upload the claim. (cbp.gov 1) (cbp.gov 2)