Can Nonresident Importers Get Tariff Refunds?
Following a February 2026 Supreme Court ruling that invalidated tariffs imposed under the International Emergency Economic Powers Act, U.S. Customs and Border Protection is accepting refund claims for those duties plus interest through the Consolidated Administration and Processing of Entries (CAPE) portal.
Both U.S. and foreign importers of record are eligible to file CAPE Declarations, as are licensed customs brokers who originally filed the entry. All claimants, including nonresident importers, must have a U.S. bank account, as CBP issues refunds exclusively through Automated Clearing House transfers.
Foreign Importers of Record May File and Receive IEEPA Tariff Refunds
On February 20, 2026, the U.S. Supreme Court in Learning Resources v Trump ruled that the Trump Administration did not have authority to impose tariffs issued pursuant to the International Emergency Economic Powers Act (IEEPA). These included the “Liberation Day” reciprocal tariffs that varied on a country-by-country basis and imposed additional rates of up to 49% as well as additional tariffs imposed on Canada, Mexico and China related to Fentanyl trafficking. The ruling also invalidated certain tariffs imposed on India and Brazil.
Foreign importers of record may file for tariff refunds in the Consolidated Administration and Processing of Entries (CAPE) portal.
As a consequence of the ruling, U.S. Customs and Border Protection (CBP) is accepting claims for refunds of IEEPA tariffs paid by importers. CBP will refund the amount of IEEPA tariffs paid plus interest based on the quarterly Internal Revenue Service interest rates. Note that CBP will offset the refunded amount with open bills, outstanding claims, and other compliance assessments. The actual refund amount therefore may be less than the claim amount.
In order to comply with the ruling CBP established the CAPE portal for processing refund claims. The claims are known as “CAPE Declarations.”
Who is Eligible to File CAPE Declarations for IEEPA Refunds?
Only the Importer of Record (IOR) or the licensed customs broker who originally filed the entry may file a CAPE declaration. The IOR may be a U.S. or foreign entity. In order to qualify to act as an IOR, a person must have a financial interest in the transaction. A licensed customs broker may also act as an importer of record on behalf of a person with a financial interest in the shipment who has issued a POA to the broker.
Do Foreign Importers of Record Need a U.S. Bank Account to Receive Refunds?
Yes. All importers of record, including nonresident importers, must have a U.S. bank account designated to receive tariff refunds. This is because CBP is no longer mailing paper checks. They are only remitting refunds via Automated Clearing House (ACH). Only U.S. financial institutions participate in ACH.
Learn more about which entries are eligible for IEEPA tariff refunds here. Please contact us at info@liebermanpllc.com if you have any questions.