Updated 4/22/26
The U.S. Supreme Court’s recent decision to strike down certain tariffs imposed under the International Emergency Economic Powers Act (IEEPA) has created an opportunity for many small businesses to seek refunds. However, navigating the refund process can be complex. For a detailed guide on how to access tariff refunds, visit the U.S. Chamber’s Guide on Tariff Refunds, here.
Here is a short summary of what is featured in the full guide:
On April 20, U.S. Customs and Border Patrol launched phase one of the tariff refund process. The new portal will refund duties to importers through CBP’s Automated Commercial Environment (ACE) system, which is well known to importers. CBP is calling this new ACE functionality the Consolidated Administration and Processing of Entries (CAPE) system.
More details about the refund process on the IEEPA Duty Refunds website. The site contains instructions on how importers will be able to file for refunds through an electronic system
[To learn more about the Supreme Court decision and what tariffs are impacted, watch our Small Business Tariff Update.]
Watch Out for Scams
Fraudsters will try to exploit the confusion. Only work with established, licensed customs brokers to navigate the refund process. And consult a tax professional on how refunds affect your federal income taxes.
The U.S. Chamber of Commerce is closely monitoring developments and advocating for a simple, efficient refund process. Stay informed and take proactive steps to prepare for refunds. For more resources, visit the Chamber’s Guide on Tariff Refunds, here.
CO—is committed to helping you start, run and grow your small business. Learn more about the benefits of small business membership in the U.S. Chamber of Commerce, here.
