Can Nonresident Importers Get Tariff Refunds?

A photorealistic editorial-style image depicting an international trade and customs refund process: a professional office setting with a foreign importer seated at a modern desk, reviewing detailed customs entry documents and spreadsheets on a laptop screen. In the foreground, stacks of organized paperwork, a U.S. Customs and Border Protection-style emblem subtly visible on an official document, and a bank wire transfer form. Through a large window behind the figure, a busy container port is visible with cargo ships, stacked shipping containers, and cranes in the background, symbolizing large-scale international trade. The overall mood is serious, professional, and high-stakes, with cool blue and grey tones, soft office lighting, and a sense of urgency and financial significance. Cinematic depth of field, sharp foreground detail blending into the softly lit port scene outside.

Following the U.S. Supreme Court’s February 2026 ruling in Learning Resources v Trump, which invalidated IEEPA tariffs including Liberation Day reciprocal tariffs and Fentanyl-related duties, CBP is now accepting refund claims through the CAPE portal. Both U.S. and foreign importers of record are eligible, though all claimants must have a U.S. bank account to receive ACH refunds.

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Trump Tariff Exemptions

A wide range of food and agriculutral products, as well as chemicals, drugs, minerals, energy products and others, fall within the exemptions. These exemptions are from the now invalid IEEPA tariffs as well as the currently effective Section 122 tariffs. Examples of the food products enjoying Trump tariff exemptions include: food products including fresh and…

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Tariff Engineering: Know Your Rights

What is Tariff Engineering? Tariff engineering is the altering of certain product characteristics to avoid duties. Is it Legal? Yes. It has been recognized as a legal right by the United States Supreme Court in Merritt v. Welsh, 104 U.S. 694 (1881): The right to conduct tariff engineering is not unlimited. In Ford Motor Co.…

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