The US government's long-awaited tariff refund portal officially goes live on April 20, marking the first step in what could become one of the largest reimbursement exercises in American trade history.
The new platform, operated by US Customs and Border Protection (CBP), is part of its Consolidated Administration and Processing of Entries (CAPE) system. It is designed to process claims for tariffs that the US Supreme Court ruled unconstitutional in February 2026.
The ruling centered on President Donald Trump's use of the International Emergency Economic Powers Act (IEEPA) to impose tariffs. The court found that the law could not be used to generate revenue, effectively invalidating a large group of tariffs imposed during Trump's trade agenda.
The decision created an estimated $166 billion in refund obligations.
Who Is Eligible?
The first phase of the CAPE rollout is limited to businesses with “unliquidated entries” or import entries that are still under customs review. It also includes entries that were liquidated within the last 80 days.
In practical terms, only businesses whose tariff payments have not been fully finalised by customs will be able to apply immediately.
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CBP told a federal judge that most eligible importers have already enrolled in electronic payment systems and that these businesses alone are owed roughly $127 billion in refunds.
Companies that were involved in legal challenges to the tariffs in late 2025, including large retailers, logistics firms and manufacturers, are expected to be among the first beneficiaries.
However, businesses with older, finalised entries will have to wait for future CAPE phases before they can file claims.
How To Apply
Businesses must submit refund claims electronically through the CAPE portal.
Importers are expected to provide documentation tied to eligible import entries, including customs records, tariff payment history and entry classifications. Accuracy will be crucial, as CBP is prioritising claims that can be easily verified.
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The phased approach is intended to help the agency manage what CBP has described as a major logistical challenge: roughly 53 million entries filed by 330,000 importers.
Even after a claim is approved, businesses may have to wait between 60 and 90 days before refunds are issued.
Why The Portal Matters
Although the Trump administration has since shifted to Section 122 of the Trade Act of 1974 to justify new tariffs, the Supreme Court ruling means earlier collections cannot be retroactively validated.
The CAPE portal was created because the court did not specify how refunds should be processed, leaving federal agencies to build a reimbursement framework from scratch.
For many importers, today's launch is only the beginning of a much longer refund process.
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