U.S. Customs and Border Protection will open an online portal on April 20 that allows businesses to request refunds for tariffs the Supreme Court ruled were illegally imposed under the International Emergency Economic Powers Act. The portal, known as CAPE — Consolidated Administration and Processing of Entries — was confirmed in a CBP filing.

The government could owe businesses up to $175 billion after the Supreme Court ruled in February that President Trump had illegally issued tariffs under IEEPA. Since that decision, companies have filed thousands of lawsuits with the Court of International Trade seeking tariff refunds.

CBP states in guidance on its website: "CAPE will simplify International Emergency Economic Powers Act (IEEPA) duty refund requests made pursuant to court order and in accordance with appropriate statutory authority by providing an electronic pathway to submit valid IEEPA duty refund claims." The portal will limit refund applications to unliquidated tariffs and to tariffs that were finalized by CBP within the past 80 days. Only IEEPA tariffs are eligible for refunds.

Businesses that paid IEEPA tariffs and customs brokers that paid duties on an importer's behalf can use CAPE to apply for refunds, though only the importer of record is entitled to receive money back. Consumers who faced higher costs on imported products are not eligible to submit claims. Businesses must opt in for refunds and wait for CBP to process and approve their claims.

The tariffs eligible under CAPE account for roughly 63% of all IEEPA duties. The remaining 37% of IEEPA entries that have already been liquidated or are being protested are excluded from the portal. CBP has said it will issue refunds for valid claims within 60 to 90 days of approving them, though claims containing errors or inaccuracies could take longer.

"But one thing has been clear from the beginning — that customs is putting the burden on the importer. Customs is not figuring it out. It's up to each individual importer," said Lizbeth Levinson, co-chair of the international trade practice group at Fox Rothschild. Some importers may decide that the effort of collecting and submitting paperwork for a refund is not worth the administrative burden.

Some hedge funds and financial services firms have begun purchasing businesses' tariff refund claims, providing importers with immediate payment while taking on the task of applying for refunds through the portal. Flexport is also offering to purchase tariff refund claims.

The Supreme Court struck down the Trump administration's use of IEEPA to impose tariffs in a case originating from a 2025 lawsuit by Learning Resources. Rick Woldenberg, CEO of Learning Resources, estimates the government owes his business up to $12 million in refunds. "You don't have to opt in to get money back. You don't have to remind them or beg them — it's not theirs," Woldenberg said. He plans to submit his company's refund claim as soon as the portal opens but said he would have preferred that the government automatically reimburse businesses for the tariff duties.