Importers will from Monday be able to begin claiming refunds for more than $166bn (£130bn) in tariffs imposed by President Donald Trump that the US Supreme Court ruled last month were unconstitutional, as the US Customs and Border Protection agency activates an online portal to process repayments.
Importers and their authorised customs brokers will gain access at 8am Eastern time (1pm BST) to a dedicated section of CBP’s Automated Commercial Environment system to start filing claims for duties struck down by the courts.
The launch marks the first phase of what officials describe as a lengthy and complex repayment process that could eventually flow through to American consumers who bore higher prices on imported goods.
In a 6-3 decision on 20 February, the Supreme Court found that Mr Trump had exceeded his authority when he invoked the International Emergency Economic Powers Act (IEEPA) of 1977 to impose sweeping new tariffs on imports from nearly every country, citing the US trade deficit as a national emergency. The majority opinion, written by Chief Justice John Roberts, ruled that the president had usurped Congress’s constitutional power under Article I to levy taxes and duties.Although the Supreme Court did not address remedies in its ruling, a judge at the US Court of International Trade subsequently determined that affected importers are entitled to full refunds with interest.
CBP data show that more than 330,000 importers paid roughly $166bn across more than 53 million shipments subject to the unlawful IEEPA tariffs. As of 14 April, 56,497 importers had registered for the refund system and were eligible for repayments totalling about $127bn, including interest.
The initial phase of the portal is limited to entries where tariffs were estimated but not yet finalised, or those within 80 days of final liquidation. Approved claims are expected to be processed within 60 to 90 days, though technical issues, compliance checks and phased implementation could delay payments. Later stages will address more complex cases.
Trade lawyers and business groups have warned that any reimbursements passed on to retailers or consumers are likely to filter through slowly, as companies first recover their own costs.
The tariffs in question included broad “reciprocal” duties applied to goods from almost all trading partners, as well as targeted levies linked to separate emergency declarations on issues such as fentanyl trafficking. Many companies absorbed the costs or passed them on through price increases, contributing to inflationary pressures last year.
The Supreme Court ruling has been seen as a significant check on executive power over trade policy. The Trump administration has said it is examining other legal avenues for future tariff actions.
CBP has urged eligible importers to ensure their ACE portal accounts are active and banking details are current before submitting claims, which can be filed via a straightforward upload of entry data. The agency has published detailed guidance on its website for the refund programme.
