Businesses that paid tariffs deemed unconstitutional by the U.S. Supreme Court can begin claiming refunds starting Monday, April 22, 2026. The refund system, administered by U.S. Customs and Border Protection (CBP), opens at 8 a.m. for importers and their brokers to file claims through an online portal.
Complex Refund Process Begins for Billions in Tariffs
This marks the initial phase of a complex process that could eventually extend to consumers who bore some or all of the tariff costs on imported goods. Companies are required to submit declarations detailing the specific goods for which they paid billions of dollars in import taxes, which were later struck down by the nation’s highest court. Once a claim is approved by CBP, the agency anticipates refund issuance within 60 to 90 days. The government plans to process these refunds in stages, prioritizing more recent tariff payments.
The U.S. Supreme Court, in a 6-3 decision on February 20, 2026, ruled that President Donald Trump had overstepped his authority by imposing new import tax rates. The court found that Trump had usurped Congress’s role in setting tax policy when he cited the U.S. trade deficit as a national emergency to invoke a 1977 emergency powers law. While the Supreme Court’s ruling did not explicitly address refunds, a judge at the U.S. Court of International Trade subsequently determined that companies subjected to these tariffs were entitled to reimbursement.
Billions at Stake, Strict Eligibility Criteria
According to CBP filings, over 330,000 importers collectively paid approximately $166 billion on more than 53 million shipments. However, not all of these payments qualify for the initial phase of the refund system. Eligibility is currently limited to cases where tariffs were estimated but not finalized, or those within 80 days of a final accounting. To be considered for a refund, importers must first register for CBP’s electronic payment system.
As of April 14, 2026, 56,497 importers had completed this registration and were eligible for refunds totaling $127 billion, including accrued interest, CBP reported. The accuracy and completeness of submitted documentation are paramount. Meghann Supino, a partner at the law firm Ice Miller, advised clients to meticulously list all relevant document numbers for forms submitted to CBP describing imported goods and their values. “If there is an entry on that file that does not qualify, it may cause the entire entry to be rejected or that line item might be rejected by Customs,” Supino stated.
Navigating the Portal and Potential Delays
Supino anticipates that the launch of the online portal may present initial challenges. “Like any electronic online program that goes live with a lot of interest, I would expect that there might be some hiccups with the program on Monday,” she commented. “So we continue to ask everyone to be patient, because we think that patience will pay off.”
Nghi Huynh, partner-in-charge of transfer pricing at accounting and consulting firm Armanino, emphasized the importance of a clear internal process for businesses. “It’s about having a clear process in place and keeping track of what’s been submitted and what’s been paid, so nothing falls through the cracks,” Huynh said. “Each file can include thousands of entries, but accuracy is critical, as submissions can be rejected if formatting or data is incorrect.”
Small Businesses Await Reimbursement
Small businesses have been particularly eager for the refund process to commence. Brad Jackson, co-founder of After Action Cigars in Rochester, Minnesota, began compiling records immediately after CBP announced the launch date. His company imports cigars and accessories from Nicaragua and the Dominican Republic, having paid $34,000 in tariffs last year, a cost largely absorbed to avoid raising customer prices. Jackson expressed concern about the reimbursement timeline, noting, “A refund process that takes several months to complete doesn’t solve the cash flow problem that it is supposed to fix.”
While tariffs are paid by importers, some companies pass these costs onto consumers through higher prices. The current refund system directs money back to the businesses that paid the tariffs, with no obligation to share with customers. However, class-action lawsuits are ongoing, seeking to compel companies to reimburse shoppers. Delivery companies like FedEx and UPS, which collected tariffs directly from consumers, may be a more direct avenue for individual refunds. FedEx has indicated its intention to return tariff refunds to customers upon receiving them from CBP, stating, “We are working with our customers as CBP begins processing refunds and plan to begin filing claims on April 20.”
