A360
Key Takeaways✦ Atlas AI
01
The U.S. government is actively developing a system to refund an estimated $166 billion in tariffs imposed under the Trump administration.
02
The Supreme Court ruled that the International Emergency Economic Powers Act (IEEPA) did not authorize the President to levy these specific tariffs, leading to the need for refunds.
03
Hundreds of thousands of importers and millions of transactions are affected, with a substantial portion still awaiting final processing and liquidation.
04
CBP expects to add new functionality to the refund system within 45 days, indicating ongoing development and a push towards completion.
Atlas AI
S. Customs and Border Protection (CBP) announced on March 13, 2026, in Washington that it has made significant progress on a new system designed to process refunds for tariffs imposed during the Trump administration. These tariffs, levied under the International Emergency Economic Powers Act (IEEPA), were recently deemed unlawful by the Supreme Court.
The system, which aims to facilitate the return of approximately $166 billion in duties, is between 40% and 80% complete across its various components. It comprises four main parts: a claims portal, bulk processing, review and liquidation, and the refund mechanism itself. Specifically, the claims portal is 70% finished, bulk processing stands at 40%, the review and liquidation component is 80% complete, and the refund component is 60% done.
CBP plans to integrate a new function into the system within the next 45 days. The Supreme Court's ruling on February 20 clarified that the IEEPA does not grant the President authority to impose tariffs. This decision has prompted thousands of companies to file lawsuits seeking the return of duties paid. 1 million of these transactions still awaiting final liquidation.
