CBP sets April 20 tariff refund start

U.S. Customs and Border Protection said it will open the first phase of its tariff refund system on April 20, 2026, for some duties imposed under the International Emergency Economic Powers Act. (cbp.gov) The agency will run the process through a new tool called Consolidated Administration and Processing of Entries inside the Automated Commercial Environment, the trade portal importers and customs brokers already use. Phase 1 covers certain unliquidated entries and certain entries within 80 days of liquidation. (cbp.gov) U.S. Customs and Border Protection said filers must submit a Consolidated Administration and Processing of Entries declaration as a comma-separated values file through the Automated Commercial Environment portal, not through the Automated Broker Interface. The agency said the file only needs a list of entries for which refunds are being requested. (cbp.gov) The refunds stem from tariffs imposed under presidential orders that cited the International Emergency Economic Powers Act, including the April 2, 2025 reciprocal tariff order and the February 1, 2025 border-related duty orders. A later April 29, 2025 executive order said overlapping tariffs on the same product should not stack and said refunds would be handled under existing customs procedures. (federalregister.gov 1) (federalregister.gov 2) The April 20 date sets the first operational window for importers seeking cash back on duties that U.S. Customs and Border Protection says it will consolidate and refund with interest where authorized by court order or other law. The agency said later phases will add more complicated claims. (cbp.gov) A January 2, 2026 Federal Register rule changed the payment mechanics for those refunds. U.S. Customs and Border Protection said it will issue refunds electronically, with the rule taking effect on February 6, 2026. (federalregister.gov) That means importers now need two pieces in place before money can move: an Automated Commercial Environment portal account and bank information for Automated Clearing House refunds. U.S. Customs and Border Protection said both importers of record and authorized customs brokers can file through the portal. (cbp.gov 1) (cbp.gov 2) The timetable was also being watched in court. In an April 1, 2026 order in *Atmus Filtration, Inc. v. United States*, Senior Judge Richard Eaton of the U.S. Court of International Trade said the government was making “satisfactory progress” and was “on track” for the April 20 Phase 1 deadline, according to a summary of the order and the underlying March 31 declaration. (thompsonhinesmartrade.com) That court summary said Phase 1 is narrower than the full refund program. It said U.S. Customs and Border Protection will start with unliquidated entries, entries still within its 90-day voluntary reliquidation window, and some other non-final entries, with finally liquidated entries left for a later phase. (thompsonhinesmartrade.com) For importers, the immediate task is administrative, not legal: identify eligible entries, make sure Automated Commercial Environment access is active, and confirm refund banking details before April 20. U.S. Customs and Border Protection has said the system will expand in phases, but the first claims window now has a firm start date. (cbp.gov 1) (cbp.gov 2)