Tariff Refund Opportunity - What You Need to Know
On February 20, 2026, the U.S. Supreme Court ruled in Learning Resources, Inc. v. Trump and Trump v. V.O.S. Selections, Inc. that certain tariffs imposed under the International Emergency Economic Powers Act (“IEEPA”) were unconstitutional. As a result, an estimated $170 billion in tariffs collected by U.S. Customs and Boarder Protection (“CBP”) may now be refundable to importers.
What is the Potential Impact?
The total refund pool is estimated at approximately $170 billion. Even mid-sized importers who paid tariffs during the affected period could be entitled to significant recoveries. The exact refund amount will depend on your import volume and the tariff rates paid during the relevant period.
What are the Action Steps for Obtaining a Refund?
Step 1: Register for ACE Portal Access – If you do not already have an account with CBP’s Automated Commercial Environment (“ACE”) portal, you should register as soon as possible.
Step 2: Gather Import Records – Compile documentation of tariffs paid during the affected period, including entry summaries, commercial invoices and payment records. Much of this data may be obtained directly from the ACE portal.
Step 3: Calculate Your Potential Refund – Review your records to estimate the total IEEPA-related tariffs paid that may be recoverable.
CAPE Portal for Refunds
CBP is expected to launch a dedicated refund portal (“CAPE”) on April 20, 2026. Phase 1 of the CAPE refund program will cover two entry categories: (i) Unliquidated Entries; and (ii) Entries within 80 Days of Liquidation, with additional phases set to be rolled out in the coming months. We recommend beginning preparations now to ensure timely filing.
Next Steps
We encourage you to contact us to discuss whether your business may be eligible for a tariff refund and to begin the claims process. Our team is ready to assist you in navigating this opportunity.
Taylor R. Baumeister
513.579.6451
tbaumeister@kmklaw.com
R. Daniel (Dan) Fales
513.579.6913
dfales@kmklaw.com
Tanner C. Fisher
513.579.6433
tfisher@kmklaw.com
James M. (Jim) Jansing
513.579.6439
jjansing@kmklaw.com
Edward I. (Eddie) Rivin
513.579.6414
erivin@kmklaw.com
Luke A. Shaffer
513.579.6524
lshaffer@kmklaw.com
KMK Law articles and blog posts are intended to bring attention to developments in the law and are not intended as legal advice for any particular client or any particular situation. The laws/regulations and interpretations thereof are evolving and subject to change. Although we will attempt to update articles/blog posts for material changes, the article/post may not reflect changes in laws/regulations or guidance issued after the date the article/post was published. Please consult with counsel of your choice regarding any specific questions you may have.
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