Tariff Refunds: How to File, What to Expect
The portal to apply
for tariff refunds is open and will remain open indefinitely, though the
Jewelers Vigilance Committee is encouraging jewelry businesses to submit their
claims sooner rather than later.
U.S. Customs and
Border Protection (CBP) opened the portal last Monday, April 20, and the
process of applying to get money back is “fairly simple,” JVC President and
General Counsel Sara Yood told National Jeweler on Monday.
Peter Klestadt, a
senior partner and trade law specialist with New York law firm GDLSK, said on a
webinar held by JVC last week that companies “can’t expect [the refund process]
to be perfect, [but] the lion’s share should go smoothly.”
As noted during the
webinar, refunds are available only for duties paid under the International
Emergency Economic Powers Act, or IEEPA.
President Donald Trump
began imposing higher tariffs citing his authority under IEEPA in early 2025,
beginning with Canada, Mexico, and China.
In April 2025, the
president expanded the scope of his emergency tariffs, placing a 10 percent
across-the-board import tax on goods entering the U.S. from nearly everywhere,
as well as higher “reciprocal” tariffs on imports from a long list of
countries.
Numerous small
businesses sued the Trump administration over the tariffs, and the case made it
all the way to the Supreme Court.
In February, the court
ruled the president’s IEEPA tariffs were unconstitutional but remanded the
issue of refunds—meaning if and how they would be paid—to the U.S. Court of
International Trade (CIT).
CIT issued a series of
orders beginning March 4 that directed CBP to refund IEEPA tariffs.
In response, the
agency developed a refund processing system within its Automated Commercial
Environment (ACE) called the Consolidated Administration and Processing of
Entries system, or CAPE.
To begin the refund
process through CAPE, companies must have an ACE Secure Data Portal account and
set up ACH payments, as refunds will not be issued via check.
Yood said most
companies have these accounts already, but those that do not can apply for one.
Those who have trouble
applying can contact ACE support via email at ACE.Support@cbp.dhs.gov or call
866-530-4172.
Klestadt noted during
the webinar that CBP has made the support line a 24-hour hotline.
He suggested calling
during off-hours, such as between midnight and 1 a.m., to avoid long wait
times.
Currently, CBP is in
what it’s calling Phase I of the refund process, which includes only entries
that have not yet been liquidated or have been liquidated within the past 80
days.
Liquidation, Yood
explained Monday, is a term used by CBP that means finalization or settlement
of a customs bill.
Companies pay an
estimated tariff when they bring goods in the U.S. It is not until about 10
months later that the bill is settled and the entry is liquidated.
Yood said the earliest
tariffs Trump imposed under IEEPA, like the fentanyl tariffs placed on Chinese
imports, are past the 80-day window.
However, a significant
portion of the reciprocal tariffs announced on “Liberation Day” in April 2025
and quickly paused are still within that 80-day window for a Phase I refund.
“We are encouraging
businesses to file quickly because we are approaching the window for April
tariffs,” she said.
The importer of record
must be the one to file for the refund; they will need to upload a CSV
spreadsheet with a list of entry numbers separated by commas.
Upon uploading the
spreadsheet, they will receive an acceptance or rejection notice, such as “no
IEEPA duties were collected,” immediately.
Refunds are expected
to be issued within 60 to 90 days.
If a company used a
shipping firm as the importer of record, then the shipping firm must be the one
to file, Yood said.
The two major U.S.
shippers, UPS and FedEx, have announced publicly that they will be filing for
tariff refunds, then passing the money along to their clients.
Phase II of the
process will involve refunding IEEPA tariffs paid on entries that were
liquidated more than 80 days ago, as well as entries that are under review due
to protests filed by the importer.
Yood said CBP has not
yet announced the date on which Phase II of the refund process will begin.
A replay of JVC’s
tariff refund webinar is available on the members-only section of the
organization’s website.
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