The United States Supreme Court has struck down the sweeping global tariffs imposed under the International Emergency Economic Powers Act (IEEPA), finding that the statute did not authorize duties of that scope. For Canadian and U.S. businesses that paid these duties on goods entering the United States, the ruling could mean the recovery of substantial sums — and U.S. Customs and Border Protection (CBP) has now opened a process for importers to request refunds.
What the Court Decided
The Supreme Court invalidated the major global levies the administration had imposed under IEEPA. Critically, the decision does not affect industry-specific duties imposed under other authorities. The Section 232 tariffs on steel, aluminum, automobiles, and semiconductors remain in force. Importers should be careful to distinguish between duties that may be refundable and those that are not.
CBP Launches the CAPE Portal
To administer the refund process, CBP launched a digital platform called CAPE (Consolidated Administration and Processing of Entries) on April 20, 2026. Through CAPE, importers can request refund eligibility for IEEPA-based duties. According to a report by Newsweek, the first phase covers tariff payments made between January 30 and April 19, 2026.
Importantly, only importers — not consumers — qualify for refunds, since it was businesses that paid the actual duty costs. Where a carrier such as UPS served as the importer of record, it may automatically retrieve refunds on behalf of the shipment. Approved refunds are reported to take roughly 60 to 90 days to be delivered once cleared.
Practical Steps for Importers
- Identify affected entries. Review import records for IEEPA-based duties paid on U.S. imports, focusing on payments made between January 30 and April 19, 2026, the window covered by the first phase.
- Preserve documentation. Keep entry summaries, duty payment records, and importer-of-record details organized and accessible to support refund claims through CAPE.
- Confirm your importer-of-record status. Refunds flow to the party that paid the duties. If a carrier acted as importer of record, the refund may be retrieved on that basis rather than directly by your business.
- Watch for CBP guidance. Refund mechanics are still being worked out, and procedures within CAPE may evolve as the program expands beyond the first phase.
NGB can help clients identify and track potentially refundable entries, organize the supporting documentation, and stay current as CBP guidance develops through the CAPE portal. If your business paid duties on U.S. imports under the IEEPA measures, now is the time to review your records.
