CBP Launches $166B Tariff Refund Portal After Supreme Court Ruling
After the Supreme Court struck down IEEPA-based tariffs, CBP launched the CAPE portal letting over 330,000 importers reclaim $166B in duties, with refunds expected within 60-90 days.
What this affects
The update
The U.S. Supreme Court ruled in February 2026 that IEEPA-based tariffs exceeded presidential authority. CBP has since launched the CAPE portal, allowing over 330,000 importers to reclaim $166B in duties paid. Refunds are expected within 60-90 days of submission. Importers should act promptly, file through CBP's ACE portal and consult your customs broker to confirm eligibility and documentation requirements.
Impact
This decision creates a significant cash-flow opportunity for importers who paid invalidated tariffs. However, strict deadlines apply for filing claims. Importers must act quickly to preserve refund eligibility before the statute of limitations expires.
What to watch
Filing windows are strict and documentation requirements are extensive. Consult customs counsel to confirm eligibility before assuming a claim exists. Update, September 14, 2026: as of August 25, 2026 CBP had certified over $106 billion for Treasury disbursement, but Phase 3, which covers finally liquidated entries, is paused while CBP refines its validation checks, and CBP has said it will pay finally liquidated entries only to importers that filed suit at the Court of International Trade. The government's appeal of the universal refund order is pending at the Federal Circuit. On September 9, 2026 members of Congress told CBP that some importer accounts were not approved within 90 days of liquidation, which can cost an importer its refund window. If you have finally liquidated entries and no suit on file, talk to customs counsel now. Update, September 21, 2026: CBP told the Court of International Trade on September 15 that Phase 3 opens on October 6, 2026, for plaintiffs with a reliquidation order that gave CBP a valid importer of record number by July 30. As of September 11 about $122 billion had been certified and sent to the Treasury, and 20,184 refunds worth about $1.3 billion were held up by missing ACH details. Importers that never sued are still not covered; see the separate entry on Phase 3.
How to prepare
- 1Confirm eligibility per entry
Eligibility depends on the duty type paid and the liquidation status of each entry.
- 2Assemble the documentation before filing
Entry summaries, invoices, and duty-paid detail by type. Requirements are extensive and claims fail on paperwork more than on merit.
- 3File promptly
Strict statutory deadlines apply and they run from liquidation, not from the ruling.
- 4Confirm your ACH details in ACE
Refunds are issued electronically, so stale banking details delay payment.
Sources
- IEEPA Tariff Refunds: Critical Developments, Phase III Delays, and Action Steps for Importers · National Law Review · September 11, 2026
- IEEPA Tariff Refunds: Phase 3 Delays, Rules & Full Timeline · Freight Right · September 12, 2026
- CBP to expand IEEPA tariff processing in October · Supply Chain Dive · September 17, 2026
We summarize published reporting and official notices. Always confirm rates and dates against the Federal Register or your customs broker before acting on them.