 CBP Preparing for More Tariff Refunds Even as Key Issue Remains Disputed |
Source |
American Shipper |
Post Date |
06/23/2026 |
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U.S. Customs and Border Protection officials said this week that CBP is actively working to be able to refund all IEEPA tariffs, including those associated with finally liquidated entries, even as the federal government continues to contest its legal authority to issue such refunds.
In a June 10 , CBP said it is continuing to utilize Phase 1 of its CAPE tem to refund IEEPA tariffs on unliquidated entries and certain entries within 80 days of liquidation.
About $95 billion in potential and certified refunds (more than half the total amount of tariffs collected under IEEPA) have been accepted for processing in CAPE and nearly $24 billion in refunds have been sent to the Treasury Department for disbursement.
CBP noted that several specific problems continue to cause delays in the processing of refund claims, so importers should be careful to ensure that claims currently eligible for CAPE are accurate and include all required information, and that the importers themselves are set up to receive electronic refunds, before those claims are submitted.
In a hearing held June 9 before the Court of International Trade, CBP Executive Assistant Commissioner Susan Thomas gave two s on future phases of CAPE. The second phase, which CBP anticipates implementing June 29, will allow refund claims for entries flagged for reconciliation. The third phase, which could be ready as early as late July, will add functionality for additional categories of entries, including those filed by importers that have filed suit at the CIT for which reliquidation is needed.
However, it remains unclear whether refunds will actually be available for such entries at that time because the Department of Justice continues to assert that once an entry is finally liquidated CBP has no authority to reliquidate or refund money without a valid court order. The DOJ is also contesting before the Court of Appeals for the Federal Circuit the CIT? universal injunction ordering refunds to be paid on all such entries regardless of whether or not the importer has filed suit.
Given the continued uncertainty, We recomm that importers monitor the dates of liquidation of their affected entries, including those that have been accepted into CAPE, and file timely protests of any such liquidations with CBP as necessary. In particular, importers should timely file protests on entries that have not been filed into CAPE or are not currently eligible for that process.
Also advising importers to strongly consider filing refund suits at the CIT sooner than later given ongoing questions about the DOJ? position on protests and other matters in its ping appeal, whether the courts will certify a class of all importers that paid the IEEPA tariffs (which could provide for refunds to be paid without filing individual complaints), and the possibility that phase three of CAPE will only be available to those who sue in court.
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