What to know about tariff refund site that launches Monday
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President Trump at a White House event on tariffs last year. Photo: Brendan Smialowski/AFP via Getty Images
U.S. businesses that paid tariffs that the Supreme Court ruled were illegal can start applying for refunds Monday.
Why it matters: The Trump administration's launch of an online portal for tariff refund applications marks the first phase of its efforts to comply with court orders to reimburse billions of dollars in paid tariffs and interest to importers.
Context: The Supreme Court didn't address how the government should refund tariffs paid under the International Emergency Economic Powers Act (IEEPA), but the Court of International Trade last month ordered the administration to begin the reimbursements process.
How it works
CBP is due launching the Consolidated Administration and Processing of Entries (CAPE) portal through the Automated Commercial Environment (ACE) system.
- Companies must submit what's known as a "CAPE declaration" (Consolidated Administration and Processing of Entries), which CBP says will streamline the "submission and processing of valid refund requests for duties imposed" under the IEEPA.
- "Importers of Record" and authorized customs brokers must create an account on the ACE portal and submit bank account information.
- The system requires importers and authorized brokers to file claims for duties paid in a process that should see them refunded within 60-90 days of their application, according to a CBP post.
Yes, but: This could take longer if there are any inaccuracies or concerns about compliance.
Will all affected importers be immediately eligible?
By the numbers: 330,000 importers paid estimated duties of about $166 billion as of March 4, according to a CBP court filing.
- As of April 9, only about 56,500 of these importers owed refunds had completed enrollment for electronic payment — a required step to receive any money, per a CBP filing.
- However, not all all of these meet the criteria for refunds in the first phase of the refunds system.
- "Phase 1 is limited to certain unliquidated entries and certain entries within 80 days of liquidation," per a CBP post.
Will customers get refunded?
A mixture of firms and consumers bore the bulk for the tariff burden as of November (90%), per the New York Fed.
- It's unclear how much consumers will actually benefit from the tariff refund process, though some companies have pledged to compensate customers — including FedEx and Costco.
Could there be further litigation?
Of note: Costco filed a lawsuit in November seeking to block President Trump's tariffs and secure refunds of duties it had already paid.
- It's among several lawsuits filed in response to the tariffs, which the trade court said it would consolidate.
Meanwhile, the administration could still appeal the trade court's refund order.
What they're saying
"CBP has issued guidance to the trade community to help them prepare to use the new CAPE tool," a CBP spokesperson said in a Sunday evening email. "Importers and brokers can visit CBP's website for resources and step-by-step guidance."
- The CBP did not immediately respond to Axios' Sunday evening request for comment on what steps the agency had taken to prepare for a potentially large load of applications on the first day or mitigating possible glitches.
The bottom line: After the Supreme Court overturned the sweeping tariffs in February, Treasury Secretary Scott Bessent predicted the refund process "could be a mess" lasting "months" or "years" — and Trump said litigation could run for two to five years.
- Just months after the ruling, CBP is set to begin what would be the largest tariff refund in U.S. history — faster than the administration ever suggested it could.
- The newly built system must handle demand from 330,000 importers, and this first phase doesn't cover everything they're owed.
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