Supreme Court Invalidates Trump's Tariffs; Refunds to Begin for Importers

U.S. Customs and Border Protection (CBP) has launched the Consolidated Administration and Processing of Entries (CAPE) portal to facilitate refunds for importers affected by tariffs imposed under the International Emergency Economic Powers Act (IEEPA). This development follows the Supreme Court's February 20, 2026, decision declaring these tariffs illegal.

The CAPE portal, integrated within CBP's Automated Commercial Environment (ACE), became operational on April 20, 2026. It allows importers and customs brokers to submit refund requests for duties paid under IEEPA. The initial phase covers unliquidated entries and those liquidated within the past 80 days.

To date, CBP has received over 126,000 refund applications, approving approximately 86,000. These approvals encompass 15.1 million eligible entries, with an estimated refund total, including interest, of $35.46 billion.

Eligible importers include major retailers such as Walmart, Target, Nike, Gap, and Home Depot. While some companies have pledged to pass on refunds to consumers through direct payments or reduced prices, the refund process primarily benefits importers. Consumers seeking compensation have initiated class-action lawsuits against companies like Costco and FedEx, arguing that refunds should extend to end-users.

CBP estimates that refunds will be issued within 60 to 90 days after approval. Delays may occur due to application errors, missing information, or processing backlogs.