The Trump administration launched a portal that allows businesses to request refunds for tariffs ruled illegal by the Supreme Court.
The U.S. Customs and Border Protection (CBP) unveiled the Consolidated Administration and Processing of Entries, or CAPE, to begin the $166 billion refunds.
“CBP is developing the Consolidated Administration and Processing of Entries (CAPE) functionality within the Automated Commercial Environment (ACE) to streamline the submission and processing of valid refund requests for duties imposed under the International Emergency Economic Powers Act (IEEPA), as authorized by court order or applicable law,” a statement from CBP says. “CAPE is designed to consolidate refunds of IEEPA duties including interest rather than processing refunds on an entry-by-entry basis. CBP plans to implement CAPE through a phased development approach, adding more functionality in subsequent phases for more complicated scenarios.”
Phase 1 of the program launches April 20 and is “limited to certain unliquidated entries and certain entries within 80 days of liquidation,” the site explains.
IEEPA refunds will “generally be issued within 60 – 90 days following acceptance of the CAPE Declaration, unless a compliance concern requires further CBP review,” it adds.
In February, the Supreme Court ruled 6-3 that some of President Trump’s tariffs go beyond the scope of an emergency law.The majority, however, rejected Trump’s use of the International Emergency Economic Powers Act (IEEPA), a law that allows the president to “regulate importation.”
Justice Brett Kavanaugh wrote in a dissenting opinion, joined by Justices Clarence Thomas and Samuel Alito, that the “President’s power under IEEPA to ‘regulate … importation’ encompasses tariffs.”
