Source: Supply Chain Dive
Date: 11th June 2026 

Additional importer claims could become eligible for refunds, although ongoing legal challenges may affect implementation timelines.

US Customs and Border Protection (CBP) is preparing to expand its tariff refund programme, potentially making billions of dollars in additional claims eligible for reimbursement under the agency’s CAPE (Consolidated Administration and Processing of Entries) portal.

The expansion follows the US Supreme Court’s decision earlier this year that invalidated tariffs imposed under the International Emergency Economic Powers Act (IEEPA), triggering one of the largest customs refund programmes in recent history.

According to CBP officials, the agency is currently developing two major system enhancements that would significantly broaden the number of import entries eligible for refunds.

The first enhancement, targeted for launch at the end of June, is expected to cover entries that are subject to reconciliation procedures. These claims represent approximately US$28.7 billion in potential refunds.

A second phase, currently targeted for late July, would introduce functionality to process finally liquidated entries. These claims account for an additional US$11.4 billion in potential refunds.

If both phases are successfully implemented, CBP estimates that approximately 95% of all entries affected by the invalidated IEEPA tariffs could become eligible for refunds through the CAPE platform.

Legal Challenges Continue

Despite the technical progress, the future timeline remains uncertain due to ongoing legal disputes. The US Department of Justice has appealed a recent Court of International Trade ruling that directed the government to broadly issue tariff refunds. The government argues that refund eligibility should be limited to importers directly involved in litigation rather than applying universally.

The dispute is particularly important for finally liquidated entries, where legal authority for issuing refunds remains under debate.

As a result, while CBP continues developing refund functionality, actual payment processing for certain categories of entries may ultimately depend on future court decisions.

Refund Processing Accelerates

Despite the legal uncertainty, the refund programme continues to move forward at a rapid pace. As of early June, CBP reported that nearly US$95 billion in refund claims had been accepted and entered into processing. Approximately US$24 billion has already been transmitted to the US Treasury for payment, with additional disbursements expected in the coming weeks.

The agency expects refund volumes to continue increasing as new claim categories become eligible under future system upgrades.

Importers that previously believed their entries were excluded from the refund programme may soon gain access to additional recovery opportunities. Companies with reconciliation entries or finally liquidated entries should closely monitor CBP announcements and court developments, as future eligibility may expand significantly.

Businesses should also ensure customs records and supporting documentation remain readily available should additional filing requirements emerge.

The potential release of tens of billions of dollars in additional refunds could improve liquidity across multiple industries. Recovered funds may support inventory replenishment, procurement activities, capital investments and broader supply chain initiatives that were delayed due to tariff-related cost pressures.

However, ongoing legal uncertainty means companies should avoid making operational decisions based solely on anticipated refunds until greater clarity emerges.

As importers regain access to working capital, exporters may benefit from renewed purchasing activity and stronger order pipelines. There could also be an increase in freight demand if businesses accelerate sourcing programmes, inventory restocking efforts or expansion projects funded by recovered tariff payments.

The expansion of the CAPE refund programme represents another significant step in unwinding the impact of previously imposed IEEPA tariffs. While legal challenges remain unresolved, the continued development of refund capabilities suggests that a much larger group of importers may eventually qualify for reimbursement.

For businesses involved in international trade, maintaining accurate customs records, monitoring regulatory developments and remaining flexible in financial planning will be critical as the refund programme continues to evolve.