CBP to Begin First Phase of Tariff Refunds Following Supreme Court Ruling

The first phase would only cover ‘certain unliquidated entries and certain entries within 80 days of liquidation,’ the agency said.

The U.S. Customs and Border Protection in Washington on March 11, 2026. Madalina Kilroy/The Epoch Times

U.S. Customs and Border Protection (CBP) is set to begin the first phase of its refund process for certain tariffs on April 20, following a ruling by the Supreme Court in February.

CBP will deploy the Consolidated Administration and Processing of Entries (CAPE) through its Automated Commercial Environment (ACE) system, which would allow businesses to seek refunds for tariffs they paid that were imposed by President Donald Trump under the International Emergency Economic Powers Act (IEEPA). The Supreme Court ruled on Feb. 20 that the IEEPA does not clearly authorize the president to impose tariffs.