U.S. Begins Refunds for Tariffs Ruled Unlawful

Italy’s customs agency said on April 27 that U.S. authorities have begun a refund process for import duties collected under the International Emergency Economic Powers Act, after those tariffs were later declared unlawful by the Supreme Court.

The notice, issued by the Agenzia delle Dogane e dei Monopoli, is aimed at Italian businesses that exported goods to the United States and may have paid the duties. The refund procedure is being handled in the United States by U.S. Customs and Border Protection, which opened a digital portal on April 20 inside its ACE customs platform through a new function called CAPE, short for Consolidated Administration and Processing of Entries.

The process is starting in stages. For now, it applies only to customs entries that have not yet been liquidated, or to entries that were liquidated no more than 80 days ago. In U.S. customs practice, liquidation is the point at which an entry is finalized. It can normally take place within 314 days after importation.

Only importers or accredited brokers can submit refund requests. Once an entry is accepted through CAPE, U.S. customs will liquidate or reliquidate the case and then issue the refund of amounts owed. No timetable has yet been set for other potentially affected cases.

Italian customs said its notice is informational and intended to alert domestic operators that made imports into the United States subject to the IEEPA duties. The agency stressed that this is not an Italian administrative procedure but one that must be followed with U.S. customs authorities.

For exporters, including wine producers and distributors with shipments to the American market, the refunds could ease cash-flow pressure tied to duties that were collected before being struck down. The agency urged interested operators to contact U.S. Customs and Border Protection directly to check eligibility, filing rules and any assistance needed to submit a claim.