The U.S. Supreme Court’s tariff decision has led to significant changes for small businesses that rely on imported goods. In Learning Resources, Inc. v. Trump, the Supreme Court ruled that tariffs imposed under the International Emergency Economic Powers Act (IEEPA) were unlawful. As a result, the government must issue refunds for billions of dollars in tariffs collected under IEEPA over the past year.

Many small business owners and importers have practical questions about this decision, such as who is eligible for a refund and how to claim it. This article provides guidance on refund eligibility and the steps to obtain a tariff refund.

Tariff Refund Eligibility

applied under IEEPA are eligible for a refund. The decision does not affect tariffs imposed under other trade laws, such as Section 301, Section 232, or Section 201.

To find out if you qualify, start by reviewing your import entry paperwork filed with U.S. Customs and Border Protection (CBP). On CBP Form 7501, find the Harmonized Tariff Schedule of the United States (HTSUS) classification number, specific program indicators (SPI), and duty lines. If IEEPA tariffs were applied, they should show up as an additional duty line tied to a specific tariff action, specifically under Chapter 99 of the HTSUS.

If you are unsure whether you directly paid IEEPA tariffs on imports, ask your customs broker or review your records in the Automated Commercial Environment (ACE) portal.

Updates to the Refund Process

To manage the large volume of IEEPA tariff refunds, CBP developed a new system called Consolidated Administration and Processing of Entries (CAPE). CBP is rolling out CAPE in phases, and Phase 1 launched on April 20, 2026.

Phase 1 covers imports that are either not finalized yet, meaning CBP hasn’t issued a determination of the amount owed, or imports that CBP finalized within the last 80 days.

Other categories of entries are excluded for now, including entries tied to drawback claims, entries under active protest, and entries involving antidumping or countervailing duties. CBP has stated these more complex scenarios will be addressed in later phases, though no exact timeline has been announced.

How to Request a Refund

If you directly paid IEEPA tariffs and are covered under the Phase 1 rollout, you can submit a refund request. To do so, the importer of record—or a customs broker who originally filed the entry—must submit a CAPE Declaration through the ACE portal.

The CAPE Declaration is submitted as a CSV file listing eligible entry numbers; CBP does not currently require invoices or additional documentation at this stage. Refunds, once approved, are issued electronically via an ACH transaction. Businesses must update their ACE portal account with their current bank account information to receive a refund. For eligible Phase 1 entries that are properly submitted, CBP has indicated that refunds are generally expected within 60 to 90 days, although timing may vary.

Guidance on how to enroll in CBP’s ACE portal for an electronic refund can be found here: CBP Publication No. 5286-1225.

Guidance on how to create and upload a CAPE Declaration can be found here: CBP Publication No. 5514-0426.

Looking Ahead

CBP’s Phase 1 rollout is the beginning of the refund process for those who directly paid IEEPA tariffs on imports. NFIB is closely tracking CBP updates and will keep small business owners informed as new developments arise.

For additional information about IEEPA tariff refunds, watch the NFIB Legal Center’s webinar: What the Supreme Court’s tariff decision means for small businesses.

If you have any questions about the tariff decision and refund process, reach out the NFIB Legal Center at info@nfib.org.

Updated April 28, 2026