US refunds IEEPA tariffs: How to get your money back?

Following a landmark US Supreme Court ruling that declared the IEEPA tariffs illegal, a new landscape has emerged for companies trading with the country. In a recent online event, experts from the logistics company DHL outlined the key aspects of the new customs refund procedure, a process channeled through a centralized digital platform managed by US Customs and Border Protection (CBP).

A court ruling that changes the business landscape

International trade with the United States faces a key regulatory shift after the U.S. Supreme Court declared the IEEPA (International Emergency Economic Powers Act) tariffs illegal. The ruling, issued on February 20, is based on the fact that the executive branch exceeded its authority in enacting them. "Basically, the Court said that the President of the United States had exceeded his powers; he did not have sufficient authority to enact these tariffs," it was explained during the briefing.

As a direct result of this ruling, U.S. Customs and Border Protection (CBP) halted the collection of these duties on February 24. Following the declaration of illegality, the courts ordered the immediate refund of all amounts collected, initiating a massive refund process for the affected companies.

CAPE: The centralized system for refunds

To channel and manage the large volume of claims, U.S. Customs and Border Protection has implemented a dedicated digital infrastructure. This is the CAPE (Consolidated Administrative and Processing of Entries) electronic system, a platform designed to centralize and consolidate all refund requests.

This system has become the essential tool for companies to recover funds paid in error. The procedure is currently in its first phase, and access and management vary depending on the legal entity that processed the customs clearance at the time.

Two ways to file a claim, depending on the importer of record

The management of returns presents two main scenarios depending on who acted as the Importer of Record in the commercial transactions.

In cases where a logistics operator like DHL acted as the importer of record, the process has been significantly simplified for the end customer. "The advantage for customers in this scenario is that DHL has already taken action automatically. We submitted all eligible Phase One entries directly to U.S. Customs," the company explained. In this model, the operator is responsible for identifying the affected shipments and proactively managing the claim.

On the other hand, companies that operated directly and are listed as their own importers of record must follow a different procedure. To access the funds, they must have an active electronic registration on the CAPE platform and an automated clearing account (ACH) linked to a US financial institution to receive the reimbursement transfer.

Key Questions and Answers

Why is the United States returning the IEEPA tariffs?

The U.S. Supreme Court declared them illegal on February 20, ruling that the president exceeded his authority in imposing them. As a result, Customs and Border Protection (CBP) stopped collecting them and has begun the process of refunding the amounts previously paid by businesses.

How can companies request a refund of IEEPA fees?

The process depends on who acted as the importer of record. If it was a logistics operator like DHL, the process is usually automated. If the company itself was the importer, it must register with CBP's CAPE electronic system and have a U.S. clearing account (ACH) to receive the funds.