Leggi in ItalianoWhen the Supreme Court struck down IEEPA tariffs, the immediate question was legal. The next question is practical: what happens to the $160 billion in duties already collected? The United States is now moving into the first operational stage of those refunds — a development worth tracking because it reveals how difficult it is to undo a tariff regime once the money has actually been collected.
Beginning April 20, 2026, eligible importers and authorized customs brokers can submit Phase 1 refund requests electronically through the new CAPE function in the ACE Portal, which is designed to consolidate multiple entry numbers into a single refund process rather than handling refunds entry by entry. CBP says Phase 1 covers certain unliquidated entries and certain entries within 80 days of liquidation, and that validated refunds will include interest and generally be issued within 60 to 90 days after acceptance of a CAPE declaration.
The process is being rolled out in phases, so more complex scenarios are expected to be handled later. CBP also indicates that filers need the appropriate ACE access and ACH refund setup in order to receive payment electronically.
Official documents on the refund process:
CBP IEEPA Duty Refunds page.
CBP Fact Sheet: IEEPA Duty Refunds.
CBP Trade Information Notice: CAPE.
CBP ACE Portal: CAPE Declarations Quick Reference Guide.
U.S. Court of International Trade notice on CBP guidance for CAPE and IEEPA refunds.