CBP Prepares Refund Portal for Tariff Claims

U.S. Customs and Border Protection said it is on track to launch the first phase of a new refund portal on Monday, April 20, as the agency moves to return billions of dollars in tariffs collected under the International Emergency Economic Powers Act, according to a court filing and an order from the U.S. Court of International Trade.

The portal, called CAPE and built inside the Automated Commercial Environment, is intended to handle claims, mass processing, review and liquidation or reliquidation, and refunds. In a declaration filed April 14, CBP said the primary development work for all four components of Phase 1 had been completed and that the system was now being tested. The agency said the claims portal was 95% complete, mass processing was 85% complete, and both the review and refund functions were 90% complete.

The update matters for importers because it sets out how refunds will be issued for IEEPA duties and deposits that were collected while tariff disputes moved through the courts. CBP said refunds will go to importers of record or to parties designated through CBP Form 4811, but only if they enroll for electronic payment. The agency said more than 56,000 importers or designees have already taken the steps needed to receive refunds electronically, and that refunds can be issued electronically for about 82% of entries with IEEPA duty payments or deposits.

CBP also said it has collected about $127 billion in IEEPA duties and deposits that could be refunded electronically. That figure was repeated in the court’s latest order.

Judge Timothy C. Stanceu Eaton of the Court of International Trade said after a closed status conference that CBP is on track to launch Phase 1 on April 20 and refund duties with interest. The judge also noted that CBP’s instructions for CAPE do not limit use of the portal to claimants who have already filed suit in the court. That point is likely to matter to importers watching whether relief will be available only to plaintiffs or more broadly.

The court said CBP may use any IEEPA cash deposits to offset amounts owed for other duties and must identify entries where adjustments have been made. It also said it does not expect confidential filings in the Euro-Notions case, which has become the lead case for IEEPA refunds after Atmus Filtration was dismissed.

CBP is due to file another progress report by noon Eastern time on Tuesday, April 28, followed by another closed conference with counsel at 2 p.m. that day. That report is expected after CAPE goes live.

For importers, especially those in sectors such as wine that have faced tariff-related cost pressure, the immediate issue is whether they are enrolled for electronic refunds and whether their entries qualify for processing through CAPE. CBP said it is still considering options for pre-liquidation refunds on suspended entries subject to antidumping or countervailing duty orders because manual processing would add significant workload and pull staff away from trade enforcement duties.

Lawyers advising importers have urged companies eligible for IEEPA refunds to review CBP’s guidance closely, including instructions on declarations, recent CSMS messages and answers to frequently asked questions. They also say companies should consider filing complaints to protect their interests, though they note that decision depends on each importer’s circumstances.