Valid tariff refund claims generally pay within 60-90 days after CBP accepts the CAPE declaration, according to GovFacts in federal refund timing guidance. The ACH deposit then arrives 3-5 weeks after liquidation or reliquidation. CAPE means Consolidated Administration and Processing of Entries.
It is the refund function inside the ACE portal for IEEPA duties. Those are tariffs imposed under the International Emergency Economic Powers Act, which the Supreme Court held 6-3 on Feb. 20, 2026 in Learning Resources v. Trump did not authorize tariffs, as described by UC Berkeley Law.
Official resources:
- Read the official notice from Berkeley — Use this primary source to verify the official announcement.
- Read the official notice from Avalara — Use this primary source to verify the official announcement.
Table of Contents
- Who actually gets the check?
- How do importers file for a refund?
- What can delay payment or increase the bill?
- How much has been paid so far?
Who actually gets the check?
Only the importer of record gets paid. A licensed customs broker can file on the importer's behalf, as BDO USA explains in its IEEPA refund FAQs. CBP sends the refund to that importer, not to later buyers. Consumers who paid higher shelf prices receive nothing directly.
GovFacts explains that refunds go only to the importer of record. A shopper cannot file CAPE for an overcharge passed through retail. Businesses that bought imported goods should check purchase contracts. They may seek sharing from the importer, but CBP will not split payment. Any recovery depends on that private agreement.
How do importers file for a refund?
The importer or broker submits a CAPE declaration inside ACE. The filing lists entry numbers, identifies the ACE account, and includes ACH enrollment, according to BDO USA. One declaration can list up to 9,999 entry numbers. Avalara reports in its tariff refund filing guide that CBP launched CAPE on April 20, 2026, with Phase 2 on June 29 and Phase 3 on Oct.
6, 2026. CBP stopped collecting the IEEPA duties on Feb. 24, 2026 and then opened phased refunds. A complete filing helps avoid delay:.
- confirm importer-of-record status or broker authority
- gather every eligible entry number
- verify ACE account details and ACH enrollment before submitting
What can delay payment or increase the bill?
The 60-90 day timeline starts only after CBP accepts the declaration. Missing entry data, wrong account information, or lapsed ACH enrollment stops the clock. Acceptance matters more than submission date. Complex, erroneous, or finally-liquidated entries take longer, according to GovFacts.
CBP must review or reliquidate those entries before paying. Some reviews produce an additional bill rather than a refund. Importers should track liquidation status separately from CAPE acceptance. ACH timing runs from liquidation or reliquidation. A long reliquidation queue can push deposit weeks later.
How much has been paid so far?
Refund volume is large and moving quickly. Independent data site Gov.House reports in its refund totals tracker that CBP had accepted about $136.6 billion in claims by Oct. 2, 2026. The same tracker says CBP had sent about $126 billion with interest to Treasury for payment by that date.
Treasury handles final disbursement after CBP sends the approved amount. Interest accrues on qualifying refunds. Importers with accepted declarations should watch ACE status and bank deposits together. A Treasury transfer means payment is near, but ACH still needs its own processing time.