If your business imports goods from abroad, you may be eligible for a tariff refund.
As of April 20, 2026, small and medium-sized businesses can file refund claims for certain tariffs following a U.S. Supreme Court ruling. The window to act is time-sensitive, and the process requires a few specific steps—here's what you need to know.
The U.S. Customs and Border Protection (also known as CBP) launched a new online tool in the Automated Commercial Environment (ACE), called the CAPE portal on April 20, 2026, to streamline the refund process. Claims are processed in the order they're received.
What you need to do to file a claim
To receive a refund, you'll need to document exactly how much you paid. Refunds are issued via direct deposit, no paper checks.
Step 1: Find your "Importer of Record"
The Importer of Record is the person or company whose name is on the official government paperwork for your imports. There are two scenarios:
If the Importer of Record is you, you'll need to log into the ACE Portal yourself and submit a claim directly.
Most small businesses use a customs broker—a licensed middleman who handles import paperwork on their behalf. If you use a broker, contact them today. They hold the records you need to file a claim, and many brokers are already preparing submissions for their clients.
Not sure which applies to you? Check any shipping or customs paperwork from an import. The Importer of Record will be listed there.
Step 2: Set up direct deposit
The government will not mail checks. To receive your refund, your bank account information must be saved in the ACE system before your claim is processed. If you're working with a broker, confirm with them that this is set up correctly.
Step 3: File your claim
You (or your broker) will need to upload a list of your shipment numbers—officially called entry numbers—into the CAPE portal. The system will then automatically calculate what's owed.
What are the deadlines?
Deadlines vary by shipment. The timeline and process for each claim depends on when that shipment was officially finalized by U.S. Customs and Border Protection.
The 80-day window: the fast track
The CAPE portal's Phase 1 is designed for shipments that were finalized within the last 80 days.
Why 80 days? Legally, CBP has a 90-day window to voluntarily reopen and correct a shipment's paperwork (a process called "reliquidating"). They require submission by Day 80 to give themselves 10 days to calculate and issue your refund before that legal authority expires.
How it works: You upload a list of entry numbers, and the system handles the math automatically.
Use this method if: Your shipment was finalized 0–80 days ago. File at the CAPE portal.
The 180-day window: the last resort
If a shipment was finalized more than 80 days ago—but fewer than 180 days ago—you've missed the automated fast track, but you can still get your money back. You'll need to file a Formal Protest using CBP Form 19.
How it works: You manually challenge the government's original charge. It's more involved than the CAPE portal, but it's a valid path to recovery.
The hard deadline: Once a shipment hits Day 181, it's considered "final and conclusive." At that point, you generally lose all legal rights to a refund for that shipment—permanently.
One important note: If you already have an open protest on a specific shipment, you cannot use the CAPE fast track for that entry until the protest is resolved.
Use this method if: Your shipment was finalized 81–180 days ago. File using CBP Form 19.
Over 180 days: consult a professional
If a shipment was finalized more than 180 days ago, your options become legally uncertain. This is a situation where you'll want to consult a customs attorney before taking any action.
Quick reference: which method to use
When was your shipment finalized? | Method | How to file |
0–80 days ago | CAPE Portal (fastest/easiest) | |
81–180 days ago | Formal Protest (CBP Form 19) | |
Over 180 days ago | Consult a customs attorney | Eligibility is legally uncertain |
The bottom line
If your business imported goods subject to IEEPA tariffs, refunds may be available—with deadlines tied to each individual shipment. Here's how to get started:
Find out who your Importer of Record is (you or a broker).
Contact your broker today if you used one—they have your records.
Make sure your bank info is in ACE so the government can pay you.
File as soon as possible. Over 75,000 claims were filed in the first week. The sooner you file, the sooner you get paid.
If you're unsure where to start, reach out to a licensed customs broker or trade attorney who can walk you through the process for your specific shipments.
This article is for informational purposes only and does not constitute legal or tax advice. For guidance specific to your business, please consult a licensed customs broker or attorney.
