After the Supreme Court held the IEEPA tariffs unlawful in February 2026, CBP built a refund system, CAPE, and has been opening it in phases:

  • Phase 1 (April 20): unliquidated entries and entries within 80 days of liquidation.
  • Phase 2 (June 29): certain entries left out of Phase 1.
  • Phase 3 (October): finally liquidated entries, so far mainly for importers who sued at the Court of International Trade. The government’s appeal is still before the Federal Circuit.

According to CBP’s October court filing, CAPE had accepted about $136.6 billion in refund claims, with $126 billion sent to Treasury for payment. Refunds, with interest, generally arrive 60 to 90 days after a declaration is accepted.

One rule decides who is paid

CBP pays the refund to the importer of record (IOR) on the entry, into that importer’s U.S. bank account. Only the IOR or its licensed customs broker can file the declaration, and CBP does not look at the purchase contract to see who actually bore the duty.

  • You bought FOB and cleared the goods yourself. You are the IOR. The refund is yours to claim, subject to CAPE eligibility for each entry.
  • You bought DDP. The IOR is usually your supplier’s forwarder, courier or a related company. The refund goes to them, even if the duty was built into your price.

What to do now

  1. Pull your entries for the affected period and list the IOR on each one.
  2. Check eligibility in CAPE. Not every entry qualifies yet; finally liquidated entries depend on the phase and on whether you are a litigant.
  3. For DDP purchases, ask your supplier in writing who the IOR was and whether a refund has been or will be claimed. Whether any of it is owed to you depends on your contract.
  4. Revisit future terms. Buying FOB and acting as your own IOR keeps duty refunds, classification and records under your control.

AmCan works with overseas manufacturers selling to U.S. importers on FOB terms. If you are sourcing in our industries, send us an RFQ.

This article summarizes public information and is not legal or tax advice. Check CBP for current CAPE eligibility, and consult a licensed customs broker.

Mack Ma
Mack Ma

Head of U.S. Market Development at AmCan, Irvine, California.

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