A tariff refund program will open next week over Trump’s now invalidated tariffs. But consumers shouldn’t get too excited — the program is only aimed at companies, not individuals.
On Friday, the program was introduced by U.S. Customers and Border Protection (CBP), which said the tool, Consolidated Administration and Processing of Entries (CAPE) will open in phases, with the first phase beginning on April 20. “CAPE will simplify International Emergency Economic Powers Act (IEEPA) duty refund requests made pursuant to court order and in accordance with appropriate statutory authority by providing an electronic pathway to submit valid IEEPA duty refund claims,” CBP explains on its website.
The tariff refund system’s introduction comes after the Supreme Court struck down tariffs President Trump imposed under the International Emergency Economic Powers Act (IEEPA). In his ruling, Chief Justice John Roberts said the president lacked the authority to impose such tariffs, given Congress did not grant him that power. He said, “In light of the breadth, history, and constitutional context of that asserted authority, he must identify clear congressional authorization to exercise it,” asserting that the president had not done so.
After the Supreme Court’s ruling, Judge Richard Eaton then ordered CBP to calculate what importers would have paid without Trump’s tariffs and to begin processing refunds. Eaton said that up to 82% of IEEPA duty payments, amounting to $127 billion, may be eligible for refunds. More than 3,000 companies have filed lawsuits over the impact of Trump’s tariffs, according to research from Manufacturing Dive.
Who should apply?
Only businesses impacted by Trump’s tariffs can apply for tariff refunds through CAPE. According to CBP, the first phase of CAPE’s launch will only be for “certain unliquidated entries and certain entries within 80 days of liquidation.”
Applicants need to have an ACE Secure Data Portal account, provide CBP with their bank account information, and submit their declaration through the CAPE portal. CBP says, “Once a CAPE Declaration is validated and accepted, ACE will update the appropriate entry summary lines by removing the IEEPA Harmonized Tariff Schedule Chapter 99 provision and the corresponding IEEPA duties, resulting in an updated version of the entry.”
Only businesses that paid IEEPA tariffs and customs brokers that paid duties on an importer’s behalf are eligible. CBP also noted that it will not accept applications from attorneys filing on behalf of importers.
How long will refunds take?
Refunds will take anywhere from 60 to 90 days following an acceptance from CAPE, “unless a compliance concern requires further CBP review,” CBP says. Questions about refunds can be sent to: traderelations@cbp.dhs.gov.
What about consumers?
CAPE is only designed to issue refunds to businesses, not consumers. Regardless, recent polling from Groundwork Collaborative and Data for Progress found that 42% of voters think “refunds should go directly to American households”, given businesses passed price hikes onto customers.
According to a Joint Economic Committee fact sheet, American consumers paid more than $231 billion from February 2025 through January 2026 due to Trump’s tariffs. On average, that comes out to around $1,745 per family.
