US Customs and Border Protection will launch the CAPE portal at 8:00 AM ET on 20 April, opening the first phase of a $166 billion tariff refund process ordered by the Supreme Court. The system allows American importers to reclaim duties the court declared unlawful in February.
Why it matters
The refund programme is the largest court-ordered trade remedy in US history. How the money flows will determine whether it eases costs for American businesses and consumers or remains trapped in corporate balance sheets.
How the portal works
Only importers of record or their authorised customs brokers can file. Filers must submit a CAPE Declaration using a CSV file through the Automated Commercial Environment Secure Data Portal.
Phase 1 is limited to unliquidated entries and entries within 80 days of liquidation. CBP will consolidate all eligible refunds into a single electronic payment per filer rather than processing them entry by entry.
The case for the refund
The administration says the portal fulfils its constitutional obligation. The Supreme Court ruled in February that tariffs imposed under the International Emergency Economic Powers Act exceeded presidential authority. Businesses that paid those duties are legally entitled to their money back.
Trade groups representing manufacturers, retailers, and agricultural importers have urged members to file immediately. The National Retail Federation said the refunds would help offset costs that squeezed margins throughout 2025.
The case against
Consumer advocacy organisations argue the programme is structured to benefit large corporations. There is no legal requirement for importers to pass refunds on to customers through lower prices.
The portal’s technical requirements, including CSV formatting and ACE Portal access, could disadvantage smaller importers who lack dedicated customs compliance teams. Several trade attorneys told CBS News that the 80-day liquidation window excludes a significant share of eligible entries.
What happens next
CBP has not announced a timeline for Phase 2, which would cover liquidated entries. The agency said it will publish guidance as the programme expands. Businesses have until the portal closes, a date not yet set, to submit claims.