Importers are beginning to use a new government system to request refunds of tariffs collected under the Trump administration's emergency tariff authority, with roughly 330,000 companies owed a total of $166 billion plus interest following the Supreme Court's February decision striking down those duties.
The system, launched by U.S. Customs and Border Protection on Monday, serves as an add-on to the agency's existing ACE portal that importers already use for customs processing. CBP has been developing the new functionality for weeks following the Supreme Court's 6-3 ruling in Learning Resources v. Trump, which invalidated the emergency tariffs imposed under the International Economic Emergency Powers Act.
Under the process, importers must ensure they have an account in the portal and submit bank account information before filing a CAPE Declaration to request their refunds. CBP has published guides and instructions for the process, noting that nonconforming documents will not be validated.
The refunds go to the companies that brought goods into the country, not consumers. CBP has warned that some manual effort is still required and that refund requests could take 60 to 90 days if they do not require extra review.
What the Right Is Saying
Some conservative voices have questioned whether companies should rush to claim refunds, with President Trump suggesting during a CNBC appearance that businesses might consider letting the government keep the duties. 'I think it's it's brilliant if they don't do that,' Trump said when asked about companies reportedly yet to ask for a refund. 'If they don't do that, I'll remember them.'
Others in the business community have expressed support for the administration following through on its court-ordered obligations while noting concerns about the complexity of the refund process and potential delays. Some Republican-aligned economists have argued that the focus should remain on broader trade policy rather than processing refunds for tariffs that were always legally questionable.
What the Left Is Saying
Progressive lawmakers and trade policy advocates have called for swift implementation of the refunds, arguing that importers who paid illegal tariffs are entitled to their money back without delay. Democratic lawmakers had opposed the emergency tariff authority from its inception, with several senators publicly questioning its legal basis during the debate over the tariffs.
Trade lawyers working on behalf of importers have noted that the administration, despite political pressures, appears committed to processing refunds through the court-supervised process. The administration has told the U.S. Court of International Trade it will not object to refunds and is moving as fast as realistically possible following the Supreme Court's decision, which provided no specific guidance on implementation.
What the Numbers Show
As of last week, more than 56,000 of the 330,000 total importers who paid the invalidated tariffs had signed up to get electronic refunds through the new system. Those 56,000 importers account for $127 billion of the $166 billion that needs refunding.
The system is not accepting refund requests for goods that were liquidated more than 80 days ago, which will require a different manual process. Non-liquidated entries with complicating factors, such as anti-dumping duties, also need to go through additional steps.
The Supreme Court's February decision marked the first time a presidential emergency tariff authority was struck down by the court, setting a significant legal precedent for future trade policy.
The Bottom Line
The launch of the refund system marks a concrete step toward resolving one of the largest tariff-related court decisions in U.S. history. Importers who successfully navigate the CAPE Declaration process could receive their refunds within 60 to 90 days, though CBP has cautioned that timeline could extend for more complex cases.
The administration is due to submit its next update to the U.S. Court of International Trade by Tuesday. Questions remain about how many importers will successfully use electronic refunds versus requiring manual processing, and whether the $166 billion can be distributed before potential future legal challenges emerge.