Businesses Can Now Apply for Refunds on Illegal Tariffs

New online portal launched by Customs and Border Protection to handle refund claims.

Apr. 20, 2026 at 8:26am

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A photorealistic studio still life featuring a stack of U.S. dollar bills, a metal gavel, and a pair of reading glasses, symbolizing the legal and financial complexities of the tariff refund process.A visual metaphor for the legal and financial intricacies of the largest tariff refund in U.S. history.NYC Today

Businesses that paid tariffs ruled illegal by the Supreme Court can now apply for refunds through a newly launched online portal managed by the U.S. Customs and Border Protection (CBP). The portal, called the Consolidated Administration and Processing of Entries (CAPE) system, is the first phase of the administration's effort to comply with court orders to reimburse billions of dollars in duties and interest paid under the International Emergency Economic Powers Act (IEEPA).

Why it matters

The refund process represents a major undertaking, as approximately 330,000 importers paid an estimated $166 billion in duties as of March 4. However, only about 56,500 had completed the required enrollment for electronic payment by April 9, a necessary step to receive any refund. The administration faces legal and operational challenges in scaling the system to handle claims from hundreds of thousands of importers shortly after the court rulings.

The details

To apply for refunds, importers of record and authorized customs brokers must create an account in the Automated Commercial Environment (ACE) system and submit bank information. They then file a CAPE declaration for duties paid under IEEPA. CBP states that refunds should be issued within 60 to 90 days of a valid application, though delays may occur if there are inaccuracies or compliance concerns in the submissions. The initial rollout does not cover all eligible entries, as Phase 1 is limited to certain unliquidated entries and those within 80 days of liquidation, meaning many importers will not yet qualify for refunds under this stage.

  • The refund application portal launched on Monday, April 20, 2026.
  • As of March 4, 2026, approximately 330,000 importers had paid an estimated $166 billion in duties.
  • By April 9, 2026, only about 56,500 importers had completed the required enrollment for electronic payment, a necessary step to receive any refund.

The players

Customs and Border Protection (CBP)

The U.S. government agency responsible for managing the new online portal for businesses to apply for tariff refunds.

Scott Bessent

The Treasury Secretary who previously warned that the refund process 'could be a mess' lasting months or years.

Donald Trump

The former President who suggested that litigation over the tariff refunds could continue for two to five years.

Costco

A major retailer that filed a lawsuit in November seeking to block the tariffs and recover duties already paid.

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What they’re saying

“The refund process 'could be a mess' lasting months or years”

— Scott Bessent, Treasury Secretary

“Litigation could continue for two to five years”

— Donald Trump

What’s next

The administration could still appeal the Court of International Trade's ruling ordering the reimbursement process. Additionally, the trade court has indicated it may consolidate several other lawsuits, including Costco's case seeking to block the tariffs and recover duties already paid.

The takeaway

The refund process represents a major logistical challenge for the government, as it attempts to scale the system to handle claims from hundreds of thousands of importers shortly after the court rulings. The administration faces legal uncertainty and operational hurdles in executing what would be the largest tariff refund in U.S. history.