On April 20, 2026, importers and brokers can start filing for refunds of the International Emergency Economic Powers Act (IEEPA) tariffs imposed by the Trump administration and struck down by the U.S. Supreme Court in Learning Resources, Inc. v. Trump (February 20, 2026) U.S. Supreme Court, Case No. 24-1287.
The Customs Border Patrol (CBP) has established a multi-phase process for issuing refunds. During the first phase CBP is accepting claims for unliquidated tariffs (aka nonfinalized) and recently liquidated entries still within the 80-day reliquidation period.
Payees must apply for these refunds electronically by submitting a declaration/application through a new Consolidated Administration and Processing of Entries (CAPE) tab in CBP’s Automated Commercial Environment system. Refunds, along with interest, will be issued electronically within 60–90 days of the CAPE declaration’s acceptance.
Additional information is available on the CBP’s website at:
www.cbp.gov/trade/programs-administration/trade-remedies/ieepa-duty-refunds
Sign up for Spidell’s 2026 Post-Tax Season Update and Review webinar to learn more about these tariff refunds and their tax treatment. Click here and register today.
