United States Customs and Border Protection on Monday launched an online portal for businesses to begin claiming refunds on roughly $166 billion in International Emergency Economic Powers Act (IEEPA) tariffs imposed by President Donald J Trump under emergency powers that the U.S. Supreme Court later ruled unlawful.
The Consolidated Administration and Processing of Entries, or CAPE, system went live at 8 a.m. ET through CBP’s Automated Commercial Environment portal. Importers and their customs brokers can now submit consolidated claims for duties paid on millions of shipments between April 2025 and February 2026, when the tariffs were in effect. CBP has said approved refunds, which will include interest where applicable, are expected within 60 to 90 days of acceptance, though the agency warned the initial rollout is limited to certain unliquidated entries and those liquidated within the past 80 days. Subsequent phases will follow.
Consumers who ultimately paid higher prices for goods are not eligible for direct refunds; only the importers of record who paid the duties to CBP qualify.
In a 6-3 ruling, Learning Resources, Inc. v. Trump, the U.S. Supreme Court on February 20, 2026, struck down tariffs imposed under IEEPA, which Trump defended as essential for national security and economic revival. The decision upends a cornerstone of Trump’s America First economic agenda, potentially leading to hundreds of billions in refunds through litigation. The court held that IEEPA of 1977 does not authorize the president to impose tariffs, even during declared national emergencies.
Trump had cited IEEPA in a series of executive orders beginning in April 2025 to levy broad duties on imports from most U.S. trading partners. The administration argued the measures addressed foreign economic threats, but challengers — including importers, retailers and a coalition of states — contended the law was never intended to grant such sweeping tariff authority, which the Constitution reserves primarily for Congress.
Despite the setback, President Trump shared stronger alternatives in his arsenal to enforce his America First economic strategy.
“The good news is that there are methods, practices, statutes, and authorities, as recognized by the entire court in this terrible decision… that are even stronger than the IEEPA tariffs available to me as President,” Trump said then listing existing statutes, “Trade Expansion Act of 1962 (Section 232)…the Trade Act of 1974 (Sections 122, 201, 301) and the Tariff Act of 1930 (Section 338).”
Trump announced on Feb. 20, that effective immediately he will be imposing a “10% global tariff under Section 122 over and above our normal tariffs already being charged,” and he will also be “initiating several Section 301 and other investigations to protect our country from unfair trading practices of other countries and companies.”
In other words, Trump actively countered the SCOTUS ruling by maintaining existing tariffs under other authorities such as Sections 232 and 301 and will immediately impose replacements for the invalidated tariffs under alternative statutes.
U.S. Trade Representative Jamason Greer, who is leading Trump’s trade policy, echoed Trump’s next steps telling reporters during the Feb. 20 briefing that Section 122 will be implemented that day and he will be utilizing Section 301 to address unfair trading practices that have contributed “to our huge trade deficit.”
President Trump also accused the majority opinion Justices — Roberts, Sotomayor, Kagan, Jackson, Gorsuch and Barrett — of being “unpatriotic and disloyal to our Constitution,” suggesting political motivations.
“It’s my opinion that the court has been swayed by foreign interests and a political movement that is far smaller than people would ever think,” Trump said alleging that the plaintiffs in the lawsuit were “foreign country centric.”
“Foreign countries that have been ripping us off for years are ecstatic,” said Trump. “They’re so happy. And they’re dancing in the streets, but they won’t be dancing for long. That I can assure you.”
CBP estimated that more than 330,000 importers paid duties on about 53 million entries before the high court’s decision. As of mid-April, roughly 56,500 importers representing about $127 billion in claims had already registered for electronic payments through the system. The agency said the CAPE portal is designed to streamline what would otherwise be a massive entry-by-entry refund process.
The ruling and subsequent refund process drew praise from Gov. Bob Ferguson as Washington is a major trade hub whose ports, agriculture and aerospace industries were heavily affected by the tariffs estimated at $8.1 billion in lost sales output by 2029. Washington state led a coalition of state officials, lawmakers, business groups and labor unions—27 in all—in filing amicus briefs to the U.S. Supreme Court and lower courts supporting legal challenges to the tariffs.
In filings, Washington argued that the duties disrupted supply chains, raised costs for businesses and consumers, reduced port traffic and hurt agricultural exports. Ferguson’s office later credited the state’s participation in the litigation with helping produce the court victory that opened the door to refunds.
“Our coalition knows firsthand how devastating President Trump’s illegal tariffs are to Washington’s businesses, workers and consumers,” Governor Ferguson wrote. “The Supreme Court must follow the Constitution and strike down these reckless tariffs before they cost our state billions of dollars and tens of thousands of jobs.”
Rep. Rick Larsen (D-WA02) is a member of the New Democrat Coalition Trade and Tariffs Task Force and has been a leader in opposing the Trump administration’s tariffs. He released the following statement on Monday of the CBP launch of a refund system for businesses who paid IEEPA tariffs:
“Northwest Washington businesses will now have the chance to get the money Trump taxed from them in the form of his illegal tariffs. I will keep fighting to make sure local Northwest Washington businesses can take back the money that belongs to them as this process moves forward.”
Author: Mario Lotmore
