U.S. to launch tariff refunds

U.S. Customs and Border Protection plans to open its new tariff-refund system on April 20, starting the process of paying back importers for duties the Supreme Court struck down in February. (cbp.gov, money.usnews.com) The agency says the tool, called Consolidated Administration and Processing of Entries, or CAPE, will run inside the Automated Commercial Environment portal that importers and customs brokers already use. Phase 1 covers certain unliquidated entries and certain entries within 80 days of liquidation. (cbp.gov, nortonrosefulbright.com) The refunds stem from a February 20, 2026, Supreme Court ruling in *Learning Resources, Inc. v. Trump* that said the International Emergency Economic Powers Act does not authorize a president to impose tariffs. Congressional Research Service and other legal summaries say the decision was 6-3 and wiped out the administration’s tariff program under that statute. (congress.gov, scotusblog.com) That ruling did not itself send checks. On March 4, Judge Richard Eaton of the U.S. Court of International Trade ordered refunds for all importers of record that paid those duties, not just the companies that sued. (hklaw.com, sullcrom.com) Customs has told the court that about 330,000 importers paid roughly $166 billion under the invalid tariffs. The agency said its first electronic process can handle about 82 percent of affected entries, representing about $127 billion in deposits. (thehill.com, money.usnews.com) Importers will not file entry by entry. Customs says CAPE will group claims into a single declaration uploaded as a comma-separated values file, and refunds will be consolidated, with interest when applicable, instead of being processed one shipment at a time. (cbp.gov, nortonrosefulbright.com) The first phase is narrower than the headline number suggests. Entries subject to antidumping or countervailing duty instructions, drawback claims, open protests, reconciliation filings, and some final liquidations are being held for later phases or manual handling. (nortonrosefulbright.com, thehill.com) To get paid electronically, importers or their brokers need an Automated Commercial Environment portal account and refund bank information on file for Automated Clearing House transfers. Customs says each CAPE declaration can list up to 9,999 entries, and filers can submit more than one declaration. (cbp.gov, nortonrosefulbright.com) The refund rollout lands as tariff policy keeps shifting. After the Supreme Court decision, the administration moved to replacement tariffs under Section 122 of the Trade Act of 1974, leaving importers to separate old unlawful duties from whatever new duties may apply now. (cov.com, congress.gov) April 20 is the date the portal opens, not the date every importer gets cash. Customs has told the court the launch starts a phased process for one of the largest refund operations the agency has ever had to run. (cbp.gov, thehill.com)