In April 2025, President Trump, under the International Emergency Economic Powers Act (IEEPA), imposed tariffs on various imports to the United States. In early 2026, the United States Supreme Court heard cases challenging these tariffs – Resources, Inc. v. Trump and Trump v. V.O.S. Selections, Inc. Following these hearings, the Supreme Court ruled that the IEEPA did not authorize the President to impose these tariffs.
As a result of the Supreme Court ruling, businesses that directly paid the IEEPA tariffs may submit refund claims electronically (as of April 20, 2026) using a phased administrative refund process implemented by U.S. Customs and Border Protection (CBP).
Who Is Eligible?
Only businesses that directly paid the IEEPA tariffs are eligible for the refunds. Consumers and customers are generally not eligible to receive the refunds. The Importer of Record (IOR) or authorized U.S. Customs broker can file the claims.
If you are not sure who the IOR is, you can check on CBP Form 7501. The importer number is located in Box 23, and the importer of record’s name and address can be found in Box 26. To find Form 7501, check your records, ask your Customs broker, or visit the Automated Commercial Environment (ACE) Secure Data Portal.
Major carriers like FedEx and UPS have indicated they will request refunds on behalf of customers where they acted as the importer of record.
Filing a Claim
Claims must be filed through the ACE Secure Data Portal using the CAPE system. Once in the system, importers must register, then upload tariff declarations, and submit “Declarations” or claims (see reference guide).
The tariff declaration is a legal document that states the details of goods being brought into the United States. This document will include information of the type, quantity, and value of goods, country of origin, tariff classification codes, and Customs regulations that apply. Refunds will be calculated per entry and will include statutory interest.
Receiving a Refund
Eligible IORs can expect refunds within 60-90 days of claim acceptance, with interest. However, it is not unreasonable to expect delays due to high volume and congestion. Refund claims must be filed to receive a refund – CBP will not automatically disperse refunds. If you are an importer, be sure to confirm that your CBP importer record is up-to-date, and continue to monitor the IEEPA Refund website for updates.
ACE Portal users with Importer sub-account access can monitor refund activity using ACE Reports. Reports will be generated to indicate rejections. Once a claim has been accepted, IORs will receive a CAPE claim number indicating that the Declaration was accepted. Once the Declaration has been accepted, IORs will continue through processing to be refunded.
To receive the refund, ACH enrollment is mandatory. To enroll, login to the ACE portal account and enter your banking details Under the “ACH Refund Authorization” tab. No paper checks will be issued; all refunds will be sent electronically.
It is important to note that refunds only apply to specific 2025 tariffs, not to Section 232 or 301 duties.
Final Thoughts
For more information including important deadlines, refer to the IEEPA Duty Refund Fact Sheet or the IEEPA Duty Refund & CAPE Overview. Updates will be posted on the IEEPA Duty Refund website. If you need additional assistance, please reach out to your GYF Tax Executive.
Anastacia Didovich provided research and writing assistance for this post. As a Tax Staff Associate, she prepares tax returns and assists with a variety of projects. Anastacia joined the firm in 2025 after graduating from Washington & Jefferson College. She the first member of the Pittsburgh Fellows program to be placed at GYF.
