From Monday, US businesses that paid tariffs later ruled illegal can begin asking for refunds. The system will open at 8 am through an online portal run by US Customs and Border Protection. The development comes after a long legal fight over tariffs introduced by US President Donald Trump. The Supreme Court has now said those tariffs were imposed without proper constitutional authority.

The refund system is expected to be the first step in a long and complicated process. Some consumers may also later see indirect refunds, but that is not guaranteed yet.

The system is called CAPE- (Consolidated Administration and Processing of Entries) which works inside the larger ACE portal used for trade processing. The rollout is happening step by step, and Phase 1 began on April 20, 2026.

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One key thing CBP has made clear is that only tariffs linked to IEEPA are eligible. These are listed under specific HTS Chapter 99 codes. Other tariffs, like Section 301 or Section 232 duties, are not part of this refund program.

Trump tariff refund: Who can apply and how much is involved

Only the Importer of Record can claim the refund. That is the company or person listed as responsible for bringing the goods into the US. A customs broker can also file, but only if they originally handled the import paperwork for the importer. Lawyers or outside representatives are not allowed to file on behalf of importers.

According to US Customs and Border Protection, more than 330,000 importers paid around $166 billion in tariffs on over 53 million shipments. Not all of these payments will qualify right away. The first phase will focus on more recent payments or cases that are still within a certain time window.

To get money back, companies must register on CBP’s electronic system and file detailed declarations about the goods they imported and the tariffs they paid. According to AP, as of April 14, about 56,497 importers had already registered. The agency said these claims could cover around $127 billion, including interest.

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Trump tariff refund: What qualifies in the first phase

According to the official CBP website, right now, only certain entries are included in Phase 1. This includes shipments where duties were estimated but not yet fully finalised, and entries that are still within 80 days of final accounting, known as liquidation.

Some entries are not included at this stage. These include cases that are suspended, under review, extended, or warehouse entries. CBP has said those will be handled later or through different processes.

How companies need to apply

CBP has made the process fully digital, and everything has to go through the ACE portal.

Importers first need to set up an ACE Secure Data Portal account if they don’t already have one. They also need to enrol in ACH payments, since refunds will only be sent electronically. No paper checks will be issued. Bank details must be added directly into the system before filing.

After that, companies submit what CBP calls a CAPE Declaration. This is done inside the ACE portal.  It only requires a CSV file listing the entry numbers for which refunds are being claimed. No extra documents are needed at this stage, as long as the entry numbers are correct.

How the refund process will work

Once a company submits a claim, Customs and Border Protection will review it. If everything is correct, refunds are expected to be issued in about 60 to 90 days. But officials have also made it clear that this will not move quickly for everyone. The process will happen in phases, and more recent claims will be handled first.

There are also chances of delays due to technical or filing issues. Meghann Supino, a lawyer at Ice Miller, said companies need to be very careful with their paperwork.

“If there is an entry on that file that does not qualify, it may cause the entire entry to be rejected, or that line item might be rejected by Customs,” she told AP.

What CBP is warning businesses about

CBP has stressed that accuracy is very important. Even small mistakes in formatting or entry details can lead to rejection of the entire submission or parts of it.

Companies are also being told to keep track of everything carefully through the ACE portal.

Small businesses, in particular, are advised to register early because setting up accounts and bank verification can take time.

Will consumers see any of this money?

The tariffs were originally paid by importers, but many companies passed the cost on to customers through higher prices.

The refund system, starting Monday, will send money back only to businesses. They are not required to return it to customers.

However, some legal cases are trying to change that. Class-action lawsuits have been filed against companies like Costco and Ray-Ban maker EssilorLuxottica, asking that shoppers be reimbursed. In some cases, consumers may have a better chance of getting refunds from delivery companies like FedEx and UPS, which collected tariff charges directly from buyers.

Where to find updates

CBP is keeping all instructions, templates, and updates on its official IEEPA duty refund page. It also releases technical updates through its CSMS messages.

For complicated cases, CBP suggests working with customs brokers or trade experts, since they deal with these filings regularly.