CBP Seeks More Time for $166B Tariff Refund Process

Agency cites lack of technology and manpower to immediately process millions of refund requests.

Published on Mar. 7, 2026

Got story updates? Submit your updates here. ›

U.S. Customs and Border Protection (CBP) has asked a federal judge for an additional 45 days to create a system to process $166 billion in tariff refunds. CBP argued that its current systems are not equipped to handle the unprecedented volume of over 53 million refund requests, and that manually processing the refunds would distract from its national security responsibilities.

Why it matters

The tariff refunds stem from a Supreme Court ruling that overturned the unlawful tariffs two weeks ago. The judge's initial order to immediately begin recalculating the tariffs has raised concerns about CBP's ability to efficiently manage the massive refund process without compromising its core trade enforcement and national security duties.

The details

In a sworn filing, CBP's executive director of the Trade Programs Directorate, Brandon Lord, stated that the agency's existing administrative procedures and technology are not suited to handle a refund task of this scale. Lord argued that manually processing the refunds would prevent CBP personnel from fully carrying out the agency's responsibilities in mitigating imminent threats to national security and economic security.

  • The Supreme Court overturned the unlawful tariffs two weeks ago.
  • On Friday, a federal judge initially ordered CBP to immediately begin recalculating the tariffs.
  • Following a closed-door hearing on Friday, the judge suspended his earlier order to allow the refund process to play out.

The players

Brandon Lord

The executive director of CBP's Trade Programs Directorate.

Judge Richard Eaton

A judge from the Court of International Trade who initially ordered the Trump administration to remove the tariffs from its backlog of import paperwork.

U.S. Customs and Border Protection (CBP)

The federal agency responsible for processing the $166 billion in tariff refunds.

Got photos? Submit your photos here. ›

What they’re saying

“CBP has never been ordered to, nor has it attempted to, process a volume of refunds anywhere near the volume of total entries and Entry Summary lines on which IEEPA duties have been deposited.”

— Brandon Lord, Executive Director of CBP's Trade Programs Directorate (wadk.com)

“CBP is now facing an unprecedented volume of refunds. Its existing administrative procedures and technology are not well suited to a task of this scale and will require manual work that will prevent personnel from fully carrying out the agency's trade enforcement mission.”

— Brandon Lord, Executive Director of CBP's Trade Programs Directorate (wadk.com)

What’s next

The judge is expected to rule on CBP's request for a 45-day extension to establish a refund processing system.

The takeaway

This case highlights the logistical challenges facing government agencies when tasked with managing large-scale financial transactions, especially when their existing systems and resources are not equipped to handle the volume. The outcome will have significant implications for businesses and consumers affected by the unlawful tariffs.