By Megan Cerullo
April 16, 2026 / 5:00 AM EDT / CBS News
The U.S. government will launch an online portal on April 20 that lets businesses request refunds for tariffs the Supreme Court ruled were illegally imposed under the International Emergency Economic Powers Act (IEEPA). The portal, run by U.S. Customs and Border Protection (CBP), is called CAPE — Consolidated Administration and Processing of Entries — and will accept applications for IEEPA-duty refunds. But refunds are not automatic, and experts warn companies may face hurdles and delays.
What CAPE is and when it opens
CBP confirmed in a court filing that CAPE will open for refund applications on April 20. The agency says CAPE “will simplify IEEPA duty refund requests made pursuant to court order and in accordance with appropriate statutory authority by providing an electronic pathway to submit valid IEEPA duty refund claims.”
How much could be refunded
After the Supreme Court’s February ruling that the tariffs were illegally imposed, the government could owe businesses as much as $175 billion, according to estimates. Since the decision, thousands of businesses have filed suits in the Court of International Trade seeking refunds.
Who can apply
Two parties may use CAPE: businesses that paid IEEPA tariffs (the importer of record) and customs brokers that paid duties on an importer’s behalf. Only the importer of record is entitled to the refund; end consumers who paid higher retail prices are not eligible.
Burden on importers
Trade attorneys say CAPE places the onus on importers to identify and submit claims. CBP will not be automatically issuing refunds to affected parties, meaning each importer or their broker must opt in and provide required documentation.
“It’s amazing that CBP has been cooperative as they’ve been,” said Lizbeth Levinson, co-chair of the international trade practice at Fox Rothschild. “But one thing has been clear from the beginning — that customs is putting the burden on the importer. Customs is not figuring it out. It’s up to each individual importer.”
Which tariffs are eligible
Only IEEPA tariffs are eligible. Initially, CAPE will accept requests for estimated (unliquidated) duties and for entries that CBP liquidated within the past 80 days. That covers roughly 63% of IEEPA duties, according to Sanne Manders, president of Flexport. The remaining 37% — entries already liquidated beyond that window or already being protested — are excluded for now, leaving uncertainty for many importers.
Timing for refunds
CBP says it will issue refunds for valid claims within 60 to 90 days after approval. But processing can take longer if claims contain errors or need corrections. Paperwork mistakes — such as incorrect tariff codes — are common and can delay payment.
“Assuming everything goes well, you’ll probably see the 63% of refunds potentially in months, while the other 37% could take years,” Manders said.
Experts express caution
Some trade experts worry about operational problems when the portal opens. “April 20 is when things are going to start to hit the fan,” said Adam Hanover, managing director of restructuring and dispute resolution at CohnReznick Advisory. Ernst & Young trade policy expert Blake Harden added that while CBP’s progress is impressive on paper, only time will tell whether the system functions as advertised.
Alternatives to waiting
Because the CAPE process can be paperwork-heavy and slow, some importers may sell their refund claims to hedge funds or financial firms that will advance cash immediately and pursue the refund themselves. Flexport and other firms are offering to buy claims, which can be appealing to businesses that need liquidity now instead of waiting months for reimbursement.
Company example
Rick Woldenberg, CEO of Learning Resources, estimates his company is owed up to $12 million in refunds and plans to apply via the portal when it opens. His company’s 2025 lawsuit was among those that led to the Supreme Court ruling. Woldenberg said he would have preferred automatic reimbursements. “Most people have the experience of getting a check in the mail when they pay more in taxes than they owe,” he said. “You don’t have to opt in to get money back. You don’t have to remind them or beg them — it’s not theirs.”
What importers should do now
– Identify whether you are the importer of record for shipments subject to IEEPA tariffs.
– Work with your customs broker to review entries for unliquidated duties and liquidations within the past 80 days.
– Clean up paperwork and correct any classification or entry errors before submitting a claim to reduce the risk of delay.
– Consider whether selling the claim to a third party makes sense if you need cash immediately.
CBP guidance and next steps
CBP’s published guidance explains CAPE’s purpose and initial eligibility rules. Importers and customs brokers should review CBP instructions closely and prepare documentation in advance of the April 20 launch. Even with CAPE online, many businesses and advisors expect a complex, time-consuming process before all eligible refunds are returned.