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The online portal, called Consolidated Administration and Processing of Entries or CAPE, will be open for refund applications on Monday, April 20, U.S. Customs and Border Protection confirmed in a filing on Tuesday.
The new portal is an effort to simplify the tariff refund process so that importers can receive their refund with interest through one electronic payment rather than through an entry-by-entry basis, CBP said.
Some businesses and customs brokers have said questions remain around the refund process.
“CAPE is clearly designed to make intake easy. Almost deceptively easy,” Pete Mento, a licensed customs broker and director of global trade advisory services at advisory firm Baker Tilly, said in a post on LinkedIn. “But nothing in this update suggests CBP is relaxing scrutiny on the back end. If anything, this feels like ‘get it in the door quickly, we’ll decide what happens after.’”
Here’s what to know about how to apply for a refund through the new portal.
Which tariffs are being refunded?
The refunds are for tariffs illegally issued under the International Emergency Economic Powers Act (IEEPA), which include Trump’s “reciprocal” tariffs imposed last April, as well as levies on China, Mexico, and Canada tied to the flow of fentanyl into the U.S.
CBP said it will process the refunds in phases. In the first phase, CAPE will accept refund applications for unliquidated tariffs—meaning tariffs that have been assessed but not yet finalized by CBP—and for tariffs finalized by CBP within the past 80 days. When CBP processes imports, the agency usually estimates the tariff first and finalizes it later after further review. Once a tariff is liquidated, that means CBP has set the final amount, which can make refunds more difficult to process.
Sanne Manders, president of global trade and logistics company Flexport, told CBS that the first phase will account for an estimated 63% of IEEPA tariffs. The remaining 37% of liquidated tariffs—which CIT expanded its refund directive to include—will be processed in later phases, CBP said.
For tariffs that have been liquidated within 180 days, importers can also file a protest, which is a formal challenge with the CBP arguing that an error was made in assessing duties, such as the tariff rate applied to an import. Some advisors suggest that importers continue to file protests for imports that were liquidated more than 80 days ago but within the 180-day window.
“Because it preserves your rights. You can always withdraw later. You can’t go back and file one after the window closes,” Mento said.
How do the refunds work?
Businesses that paid IEEPA tariffs when importing products, termed “importers of record,” can apply for a refund through the portal. Customs brokers that paid import duties on behalf of an importer can also apply for a refund.
The tariff refunds are not automatic. Importers and customs brokers have to submit a request through the portal in order for their claim to be processed.
In order to request a refund, importers or customs brokers should submit their bank account information and declarations of the entries for which they paid IEEPA tariffs through the Automated Commercial Environment (ACE) portal.
According to the April 14 court filing, more than 56,000 U.S. importers have registered to receive refunds.
CBP said it will issue refunds within 60 to 90 days, although issues with the application or processing could make it longer.
Refunds will be issued electronically, which has been the CBP’s policy since early February. Around 82% of entries of paid duties registered for electronic payment, according to the court filing, which the CBP estimates to be around $127 billion in refunds.
Some hedge funds are offering to buy businesses’ tariff refund claims. That would mean importers can get paid immediately without going through the potentially onerous process of applying for a refund, although in at least some cases it would mean selling the refunds at a discount.
Will consumers benefit?
While consumers have paid higher prices over the past year due to Trump’s tariffs, they are not eligible to apply directly for refunds. However, with the IEEPA tariffs struck down, consumers may see some lower costs of imported goods going forward.
Some Democratic lawmakers have also called for refunds directly to households, although such a scenario is likely to face challenges.At the same time, the Trump Administration is seeking to reinstate most of Trump’s tariffs through other legal mechanisms, including invoking Section 122 of the 1974 Trade Act to temporarily impose a 15% tariff on most countries. Treasury Secretary Scott Bessent suggested that the tariffs could be back in place by July. Sector-specific tariffs imposed under Section 232 of the 1962 Trade Expansion Act are also still in place.
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