Who Qualifies for US Tariff Refunds -and How to Claim Them

Following the US Supreme Court ruling in February 2026 that the tariffs under the International Emergency Economic Powers Act (IEEPA) were unlawful, there has been discussions around whether these duties should be repaid to companies.   

Courts have determined that companies who paid these tariffs are entitled to refunds, potentially totalling between $100 billion and $166 billion. 

On Monday 20^th April, the U.S. Customs and Border Protection (CBP) will launch a system to process these refunds.  

How will the refund process work?  

The refunds are primarily going to importers—companies that paid tariffs when bringing goods into the U.S. 

The importers who are responsible for the import customs clearance into the U.S. will be able to claim refunds via the Consolidated Administration and Processing of Entries (CAPE) platform. Importers and agents will be able to submit electronic declarations via the platform. It is currently being indicated that refunds will be issued within 45 days of CAPE accepting the request.  

Will UK companies be eligible for refunds?  

If the UK company acted as the importer of record into the U.S, taking responsibility for the import customs clearance and the payment of these tariffs at the time of the import, you will be eligible for a refund.  

The Chamber will be able to assist these importers of records with the refund claims. Please get in touch via email international@gmchamber.co.uk or call 0161 393 4314 and we can provide further information on how we are able to assist.