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Supreme Court Opens $166B IEEPA Tariff Refund Process

CBP launched the CAPE portal on April 20, 2026, enabling importers to seek refunds of IEEPA tariffs invalidated by the Supreme Court's February 20, 2026 decision in Learning Resources, Inc. v. Trump, No. 24-1287. The government owes an estimated $166 billion to approximately 330,000 importers, with the outstanding balance accruing approximately $650 million in interest monthly. Refunds are not automatic; only importers of record are eligible to apply, and approved applications are estimated to take 60 to 90 days to process.

CAPE Goes Live for IEEPA Tariff Refunds, 63% Coverage, Exclusions Apply

CBP launched Phase 1 of its Consolidated Administration and Processing of Entries (CAPE) capability within the Automated Commercial Environment (ACE) on April 20, 2026. Phase 1 covers approximately 63% of entries that had IEEPA tariffs imposed, with refunds expected within 60-90 days of acceptance. Phase 1 excludes entries on reconciliation, drawback claims, open protests, non-ACE filings, and AD/CVD-suspended entries representing approximately $2.9 billion in IEEPA duties that will require manual processing.