Following the U.S. Supreme Court’s ruling this spring that invalidated certain tariffs, the U.S. Chamber of Commerce released a new Tariff Refunds Guide and FAQ to help businesses determine whether they may be eligible for refunds.

The guide walks through eligibility, documentation, and next steps, with answers to common questions. U.S. Customs and Border Protection (CBP) has also launched a new portal which allows businesses to apply directly for these refunds. The portal allows importers to obtain refunds for duties through CBP’s Automated Commercial Environment (ACE) system. CBP is calling this new ACE functionality the Consolidated Administration and Processing of Entries (CAPE) system.

On February 20, 2026, the U.S. Supreme Court ruled 6-3 in Learning Resources, Inc. v. Trump and Trump v. V.O.S. Selections, Inc. that the International Emergency Economic Powers Act (IEEPA) does not authorize the president to impose tariffs. The invalidated tariffs covered the Trump administration’s IEEPA duties on most imports from Canada, Mexico, and China, as well as the broader “reciprocal” tariffs imposed on nearly all imports from other trading partners; the ruling did not affect separate tariffs imposed under other laws, such as Section 232 duties on products like steel, aluminum, autos, and certain semiconductors. Writing for the majority, Chief Justice John Roberts said the power to impose tariffs is a form of taxation reserved to Congress under Article I of the Constitution, and that if Congress had intended to give the president that authority under IEEPA, it would have done so expressly.

More details about the refund process are on the IEEPA Duty Refunds website.