Key Takeaways
• The Trump administration has appealed a court order to refund International Emergency Economic Powers Act tariffs, potentially delaying payments as refunds are already being issued.
• Even with roughly $20 billion refunded and $85 billion in claims accepted, many importers haven’t filed due to perceived complexity.
• With the appeal underway, eligible importers – especially those in phase one – are urged to file quickly or consider legal action to protect their refund rights while the case is decided.
A new motion filed by the Trump administration could pump the brakes on tariff refunds for some importers.
The U.S. Department of Justice this week appealed an order from the Court of International Trade that would refund importers of record for the tariffs they paid before the Supreme Court deemed the levies illegal.
The news comes a little over a month after U.S. Customs and Border Protection (CBP) launched the Consolidated Administration and Processing of Entries (CAPE), an online portal that serves as a pathway for businesses to submit claims for International Emergency Economic Powers Act (IEEPA) tariffs paid over the last year. According to NBC News, $20 billion of the $166 billion in tariff refunds owed has been paid back to importers and shippers.
“Approximately $85 billion in both potential and certified refunds have been accepted for processing,” said Brandon Lord, executive director of trade programs at the U.S. CBP agency, in a court filing on Tuesday.
The refunds apply only to tariffs imposed under the IEEPA, which the Supreme Court ruled illegal.
Many importers haven’t yet submitted their claims. According to Omar El Adli, the founder of TariffGuru.com, a resource to help small businesses navigate the tariff refund process, many fear the process is too convoluted. But it may be simpler than they think.
“Most people think it’s more complex than it is because it’s their first time doing it,” he explains. “They’re probably putting it off and now it’s hanging over their head.”
How To Claim Your Tariff Refund in 6 Easy Steps
According to El Adli, getting started is one of the hardest parts. He breaks down the process below into six tangible steps:
Step 1. Confirm ACE access
Log into ACE at ace.cbp.dhs.gov. If you don’t have an account, register now, as the sign-up process can take several days. Your customs broker may already have access and can file on your behalf.
Step 2. Pull your ES-003 report
Inside ACE, run the Entry Summary Details report. This shows all your entry numbers and HTS codes. Filter for lines starting with 9903.01 or 9903.02 – those are your eligible IEEPA entries.
Step 3. Set up ACH payment
Go to Pay.gov and register the bank account where you want the refund deposited. CBP pays by ACH only. This step must be completed before you file your claim.
Step 4. Build your CSV file
Create a spreadsheet with one column of entry numbers. Each number must be exactly 11 alphanumeric characters and may not include dashes. Then, save it as a CSV file.
Step 5. Submit the CAPE Declaration
Log into ACE and navigate to the CAPE tab. Then, click upload. CBP provides a template file automatically. Fill in your entry numbers, save as a CSV and upload. Check the authorization box and submit the declaration.
Step 6. Wait for processing
When your declaration is accepted, CBP will send confirmation. Expect processing to take anywhere from 60 to 90 days. The refund will be deposited directly into your ACH account as one consolidated payment covering all accepted entries plus statutory interest.
A Multiphase Approach
Some suppliers haven’t yet filed their claims because they’re not yet eligible to submit through the portal. That’s due to CAPE’s phased approach to claims processing.
Phase one of the tariff refund process covers entries that haven’t been liquidated, or those that were liquidated over the last 80 days. Phase two, however, includes entries that were liquidated more than 80 days ago, entries subject to antidumping or countervailing duties, or reconciliation entries – those that an importer submits with the understanding that some elements may be outstanding; they then file a reconciliation once additional details are included.
“Say a good or entry crossed the border in March 2025,” explains El Adli. “That would have liquidated around January 2026. That entry is now more than 80 days past liquidation and falls in phase two.”
Meanwhile, he says, an entry that crossed into the country in October 2025 would still be unliquidated or recently liquidated and therefore would qualify for phase one.
“Most suppliers have both phase-one and phase-two eligible refunds,” El Adli adds.
However, because of a looming appeal, he says that phase-one eligible importers should file their claims ASAP. “Do it today if you can,” he says.
A Potential Work-Around for Claim Repayment
Those that are waiting for phase two to kick off (the government hasn’t yet released the timeline) can file a lawsuit to safeguard themselves while Trump’s appeal passes through the court.
“Importers with finally liquidated entries should consider consulting a trade attorney about filing a protective action at the Court of International Trade to preserve their rights while the appeal plays out,” El Adli advises, adding that this type of lawsuit doesn’t fall under the “class action” category because each company is owed a different amount in tariff refunds.
The U.S. Court of Appeals for the Federal Circuit will hear the Trump administration’s appeal this week.
