CBP Opened Tariff Refund System for Older Import Entries
Importers can now reclaim duties on entries finalized over 80 days ago following a Supreme Court ruling.
Updated on Oct. 6, 2026 in International Trade
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Customs and Border Protection has expanded its CAPE refund system to include import entries finalized at least 80 days ago. The move follows a February 2026 Supreme Court decision that deemed certain International Emergency Economic Powers Act tariffs illegal.
Why it matters
The system expansion allows businesses that previously paid illegal tariffs to recover substantial capital. It provides a mechanism for qualifying importers to recoup costs following the Supreme Court's determination that the underlying duties were unlawful.
Customs has processed $122 billion in refunds for the Treasury, against a total of approximately $166 billion in IEEPA duties collected from importers. To qualify, companies must have sued at the Court of International Trade and registered their importer-of-record numbers by July 30, 2026.
The players
Customs and Border Protection
The federal law enforcement agency responsible for regulating international trade and collecting import duties.
Court of International Trade
The federal court with exclusive jurisdiction over civil actions against the United States arising from import transactions.
The details
To access the CAPE refund system, importers must have previously filed suit at the Court of International Trade. Once registered, the system allows the recovery of duties on entries that are at least 80 days past their finalization date. However, entries currently subject to open protests, reconciliation entries, or existing drawback claims are ineligible for this specific refund process.
Timeline
February 2026: The Supreme Court ruled IEEPA tariffs illegal.
April 2026: Customs and Border Protection launched the CAPE system.
July 30, 2026: The deadline passed for submitting importer-of-record numbers for qualification.
Mid-September 2026: Total refunds reached the $122 billion mark.
October 6, 2026: Refund requests for older entries became available.
Market Landscape
This development follows the Supreme Court's February 2026 decision declaring tariffs imposed under the International Emergency Economic Powers Act to be illegal. It represents a significant administrative pivot as the government begins the process of returning billions in incorrectly collected duties to importers.
Importers should verify whether their outstanding entries satisfy the 80-day finalization requirement and confirmed suit status. Consult with your legal counsel or customs broker to ensure all necessary importer-of-record information was filed correctly to qualify for these disbursements.
The takeaway
The expansion of the CAPE system provides a clear pathway for businesses to recover capital tied up in illegal tariffs. Maintain strict oversight of your firm's liquidated import entries and monitor for upcoming agency guidance regarding late-registered importer information.
Further reading
Operators can track the latest regulatory developments on the International Trade section of the site.
Source note: This article includes information reported by Bloomberglaw.
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