Source: Supply Chain Dive
Date: 31st March 2026 

Refunds tied to liquidation timeline as system development progresses across key processing stages.

The U.S. Customs and Border Protection (CBP) has confirmed that refunds for previously imposed tariffs will only be issued after entries have been formally liquidated or reliquidated. According to a recent filing with the Court of International Trade, the agency’s in-development system will process refunds for tariffs applied under the International Emergency Economic Powers Act, but payment will follow only after the completion of the liquidation process.

CBP estimates that there will be up to a 45-day window between the acceptance of a claim in the system and the delivery of the refund. The agency also indicated that entries liquidated within the past 80 days may be eligible for reliquidation by the 90th day, providing a pathway for additional refunds under specific conditions.

The refund process is being developed under a structured four-step system, which includes claim submission, validation, mass processing, and final refund delivery. Progress has been made across all components, with the claims portal nearing completion and other system functions advancing steadily. However, the mass processing stage remains the least developed, with ongoing enhancements to validation and entry tracking capabilities.

In its initial rollout, the system will focus primarily on unliquidated entries, covering a significant portion of affected transactions. Future development phases are expected to expand capabilities to include fully liquidated entries, following updated court directives. Overall, the system is projected to cover a majority of eligible tariff entries once fully implemented.

All refunds will be delivered electronically, with a large proportion of importers already registered within the system. While progress is evident, the timeline for full implementation and processing efficiency will depend on continued system development and regulatory alignment.

The phased rollout of the refund system is expected to have financial and operational implications. Importers should anticipate delays in receiving refunds, requiring careful cash flow and financial planning. Shippers may see increased demand for customs-related support as businesses prepare and track refund claims. Exporters could benefit indirectly from improved liquidity among importers once refunds are processed

Overall, businesses are advised to review eligible entries, ensure registration for electronic refunds, and plan for processing timelines, as the refund mechanism becomes operational in stages.