A recent court order could make it easier for importers to recover certain IEEPA tariff payments.
On March 27, 2026, the U.S. Court of International Trade expanded an earlier order and said refunds should apply not only to unliquidated entries, but also to some liquidated and even finally liquidated entries. In simple terms, that means more importers may be eligible for refunds than previously expected.
The court directed U.S. Customs and Border Protection (CBP) to:
- Refund IEEPA duties on entries that have not yet been liquidated
- Reliquidate entries that are still within CBP’s 90-day correction window
- Also reliquidate certain finally liquidated entries without requiring a protest first
However, CBP has told the court that its new refund system, called CAPE (Consolidated Administration and Processing of Entries), is not yet ready to handle finally liquidated entries in its first phase. For now, CBP expects the initial rollout to cover only:
- Unliquidated entries
- Entries still within the 90-day voluntary reliquidation period
CBP is working to include the following additional entries into Phase 1:
- Entries which are ‘suspended,’ ‘extended,’ or ‘under review.’
- These entries will be liquidated without IEEPA duties, and the (estimated) IEEPA duties will be refunded upon liquidation
- Entries containing warehouse and warehouse withdrawal entries
- The liquidation process for warehouse entries will continue to be performed by CBP in the normal course after all withdrawals have been made and the warehouse entry is ready for liquidation, at which time CBP will process the refund of IEEPA duties.
CAPE is the new ACE-based process importers and brokers will use to submit refund claims. CBP’s current target for development is April 20, 2026, but there is no confirmed launch date yet. However, CBP did confirm to the CIT that technological and system development are advancing.
What Retailers Should Do Now
If you have not done so, create an ACE account. In order to be eligible to receive your IEEPA refunds, you must have an ACE Portal account and sign up for ACH Refunds; otherwise, no refunds will be issued.
- Importers may sign up for the ACE Portal account.
- Importers MUST have a bank account with a NACHA-member bank to receive ACH refunds. For importers that don’t have an NACHA bank account, there are two options:
- Set up a bank account with an NACHA-listed bank
- Authorize another party to receive and process the importer’s refunds by filing a CBP4811 form. Importers should exercise extreme caution when doing this, as the named party will receive all refunds from US Customs for the importer.
If you paid IEEPA duties, review your ACE account and identify affected entries, including:
- Entry date
- Liquidation date
- Duties paid
- Chapter 99 tariff lines
This will help you determine which entries may be eligible for refunds and whether any are approaching important deadlines.
Bottom line
This is a favorable development for importers, including furniture retailers, but timing still matters. While the court’s order broadens potential relief, CBP’s system is still being built and may not immediately cover every entry type. If you have older entries or entries nearing deadline, consult your customs broker or trade counsel about next steps.
HFA will continue to monitor updates as CBP finalizes the refund process.
Interested in speaking to legislators in person?
Participate in the HFA Washington DC Fly-In, May 19-21, 2026. This strategic fly-in event is designed to elevate the voice of furniture retailers on Capitol Hill. In a series of high-impact meetings with lawmakers, policymakers, and trade officials, HFA members can make a powerful case for reform on critical issues, including tariffs, tax policy, manufacturing challenges, and regulatory overreach. For more details, contact Peter Theran, ptheran@nahfa.org .
