USA IEEPA Tariff Refunds Update

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Following the judgement of the U.S. Supreme Court earlier this year, striking down President Trump’s U.S. International Emergency Economic Powers Act (IEEPA) based tariffs; and the subsequent order of the U.S. Court of International Trade (CIT) to refund them, U.S. Customs & Border Protection (CBP) is developing new functionality (CAPE – Consolidated Administration and Processing of Entries, module) within its Automated Commercial Environment (ACE) system of record for imported goods, to facilitate the tariff refund claims anticipated (to include interest), on an individual importer basis.

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The new ACE functionality is reportedly designed to consolidate IEEPA duty refunds rather than to process them on a per entry basis, and is to be deployed in phases. The first phase is scheduled for 20th April 2026, and is to be limited to certain unliquidated entries and certain entries within 80 days of liquidation. Refunds of IEEPA duties are to be claimed by the importer of record (IOR) or the licensed customs broker who originally filed the entry(s) making a CAPE declaration through their ACE Secure Data Portal account (to include bank account details) for CBP to process. Further details can be obtained HERE.

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If you would like our support in the preparation of a U.S. IEEPA tariff refund claim we would be very happy to assist you in this. Please do not hesitate to reach out to your usual BKR contact to discuss further.