WASHINGTON, March 31 - U.S. Customs and Border Protection (CBP) reported on Tuesday that it is advancing the development of a specialized claims portal and a coordinated review-and-refund process intended to return tariff collections the Supreme Court deemed illegal under the International Emergency Economic Powers Act (IEEPA).
In a declaration filed with the U.S. Court of International Trade, CBP official Brandon Lord said the work on the refund claims portal, the review and processing infrastructure, and the refund issuance system is between 60% and 85% complete. Lord did not give a firm start date for accepting applications through the new system.
The agency had previously set an internal target of processing refund applications within 45 days - a goal that would expire in late April - and reiterated that reviews could take up to that 45-day window once the system is operational.
According to the filing, CBP plans to open the new system to claims in phases rather than accepting all applications at once. The initial phase will give priority to customs entries that were liquidated - that is, finalized - within the 80 days prior to system activation, as well as to entries whose liquidation status has been "suspended, extended, or under review." Lord also noted that declarations involving warehouse and warehouse withdrawal entries will be accepted in this first tranche.
The filing further stated that 26,664 importers of record have completed the procedures necessary to receive electronic refunds. CBP said those enrolled importers account for 78% of the entries for which duties or deposits under IEEPA were paid - an amount that totals $120 billion.
The Supreme Court last month invalidated the administration's broadest global tariffs imposed under IEEPA, creating a significant refund obligation estimated at roughly $166 billion. The court did not provide specific instructions on the mechanics of reimbursing importers for tariff payments collected since February 2025, leaving that issue to the U.S. Court of International Trade in New York City.
Court filings indicate that more than 330,000 importers paid the IEEPA tariffs on approximately 53 million shipments. Large importers, including logistics firms such as FedEx, initiated lawsuits against CBP to protect their entitlement to refunds. Public statements from the administration suggested the refund process could stretch as long as five years.
Smaller importers, the filing acknowledged, have expressed concern that the administrative cost of pursuing refunds could exceed the value of the reimbursements they might recover. Earlier this month, Judge Richard Eaton of the Court of International Trade ordered CBP to begin processing refunds using its existing systems. Rather than immediately following that directive, CBP proposed a new process that it says will be able to accept refund applications as soon as next month and would remove the need for importers to sue to obtain reimbursement.
The filing did not provide a definitive launch date for the phased rollout or specify how congestion in the review queue will be managed beyond the 45-day review objective. Those details, and how effectively the new portal handles the large volume of claims, will be closely watched by importers and legal observers as the agency moves toward implementation.
Summary
CBP says its new refund portal and processing system for IEEPA tariff collections is substantially complete and will accept claims in phases, prioritizing recent and unresolved entries. The agency estimates reviews could take up to 45 days and reports that 26,664 importers have enrolled to receive electronic refunds representing $120 billion in duties or deposits.
Key points
- CBP reports 60% to 85% completion of a new refund claims portal and processing system - priority sectors affected include importers and logistics providers.
- The initial phase will prioritize entries liquidated within the prior 80 days and entries with suspended, extended, or under-review liquidation status - this has direct implications for trade finance and customs operations.
- 26,664 importers have enrolled for electronic refunds, covering $120 billion in duties or deposits out of the roughly $166 billion at issue.
Risks and uncertainties
- Timing uncertainty - CBP did not give a concrete start date for the phased rollout and processing could still be delayed beyond the stated 45-day review objective, affecting importers and logistics firms.
- Legal and procedural uncertainty - the Supreme Court left the mechanics of refunds to the Court of International Trade, creating potential for further litigation or administrative disputes that could impact trade and financial reconciliation.
- Cost-benefit concerns for smaller importers - administrative costs of claiming refunds may deter smaller participants from pursuing reimbursement, potentially leaving some duties unpaid and affecting cash flow for smaller traders and brokers.