The U.S. Customs and Border Protection (CBP) is finalizing a new online portal to refund tariffs paid under the International Emergency Economic Powers Act (IEEPA), following a Supreme Court ruling that deemed the collections illegal. As of March 30, the claims portal is 85% complete, with full deployment expected by mid-April. The agency has received 26,664 registrations as of March 26, with an estimated $166 billion in refunds pending.
Phase One Rollout and Timeline
The initial phase will cover roughly 63% of the 53 million import entries affected by the ruling. However, claims involving liquidated entries—about one-third of the total—will be processed in later phases once additional system capabilities are online. CBP estimates it may take up to 45 days to review and process refund payments after the portal becomes operational.
Legal and Operational Context
The refund effort stems from a February Supreme Court decision that struck down tariffs imposed by the Trump administration. The Court of International Trade subsequently ordered CBP to recalculate duties and issue refunds, including interest. Judge Richard Eaton expanded the ruling on March 27 to clarify that liquidated tariffs are also eligible for reimbursement, addressing concerns raised by companies.
System Development and Challenges
The new claims portal is being integrated into CBP’s existing Automated Commercial Environment (ACE) system. While the main portal is 85% complete, other components range from 60% to 80% readiness. The agency is conducting critical testing before deployment to ensure functionality.
Implications for Importers
Importers registered for refunds are confirmed eligible, but the timeline for liquidated claims remains uncertain. The phased approach aims to manage the logistical and financial burden of processing millions of entries. CBP has not yet provided a specific date for when liquidated funds will be returned.