Businesses can start applying for tax refunds as the US rolls back Trump-era import duties

Rep. Jim Jordan, R-Ohio, and former House Speaker Kevin McCarthy discuss the Republican midterm agenda after President Donald Trump’s ‘record-breaking’ State of the Union address on ‘Mornings with Maria.’
Businesses can begin applying for refunds on Monday as the federal government begins rolling back billions of dollars in import duties imposed by the Trump administration under emergency powers, opening the door to what could be one of the largest payments to importers in American history.
At 8 pm ET on April 20, US Customs and Border Protection (CBP) will launch the first phase of a new application process that will allow importers to seek refunds of taxes collected under the International Emergency Economic Powers Act (IEEPA), following a series of court decisions that halted the policy.
The Supreme Court ruled in February that the law President Donald Trump relied on for his signature policy does not authorize the imposition of taxes, finding that Congress — not the president — has authority over those taxes. This decision set the stage for lower courts to order the government to withdraw and return the funds.
A judge at the US Court of International Trade then ordered CBP to remove tariffs from affected entrants and refund any excess duties collected, plus interest.
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The Supreme Court ruled in February that Congress — not the president — has authority over taxation. (David McNew/Getty Images)
The rate of return can be huge for businesses in all industries. Court filings show that more than 330,000 importers paid taxes on more than 53 million shipments, totaling an estimated $166 billion.
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Starting Monday, companies and their suppliers can submit refund requests through CBP’s Automated Commercial Environment (ACE) portal using a newly created tool known as Consolidated Administration and Processing of Entries, or CAPE.

President Donald Trump speaks during a trade announcement ceremony in the Rose Garden at the White House on April 2, 2025, in Washington, DC. (Chip Somodevilla/Getty Images)
The program allows importers to file declarations listing the items for which they want a refund. Once the claim is verified, CBP will recalculate the duties without IEEPA taxes and apply the entry, which will begin payment.
CBP said valid refunds will usually be issued within 60 to 90 days after the claim is received, although more complex cases can take longer. The agency is introducing a phased process, and the first phase is limited to certain undetermined entries and those within 80 days of the last accounting.

The rate of return can be huge for businesses in all industries. (STR/AFP/Getty Images)
Officials warned that the process could be difficult given the scale. In court filings, CBP described the volume of refunds as “unprecedented,” noting that existing systems were not designed to handle such a large number of claims and may require significant manual processing.
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The refunds will be paid directly to businesses that originally paid the tax, marking the first step in rolling back a major trade policy that has wide-ranging economic impacts.

