The Supreme Court ruled the tariffs unlawful in February. As of yesterday, importers can start getting their money back.
On April 20, 2026, at 8:00 a.m. Eastern, U.S. Customs and Border Protection launched CAPE, the system it built to process refunds of duties collected under the International Emergency Economic Powers Act (IEEPA).
How We Got Here
- February 20: In Learning Resources, Inc. v. Trump, the Supreme Court ruled 6-3 that IEEPA does not authorize tariffs
- February 24: IEEPA-based tariffs ended
- March 4: The Court of International Trade, ruling in Atmus Filtration, Inc. v. United States, ordered CBP to refund IEEPA duties to all importers of record, not only those who had sued, covering more than $166 billion collected from more than 330,000 importers
- April 6-7: After Atmus dismissed its case, the court made Euro-Notions Florida, Inc. v. CBP the lead case and reissued the nationwide order
- April 20: CAPE Phase I opened
Who Phase I Covers
Phase I is expected to cover roughly 63% of affected entries, mainly entries that have not yet been liquidated (finalized by CBP) and entries liquidated within the prior 80 days. More complicated cases, including older, finally liquidated entries, are left for later phases.
Who Actually Gets the Money
Refunds go to the importer of record, the party that paid the duty to CBP, usually an American business. Consumers who paid higher prices do not receive refunds directly. How much of the tariff cost was passed on to consumers is a separate economic question.
What Is Still Unresolved
Legal observers expect the government to continue contesting parts of the refund order, particularly for finally liquidated entries of importers who did not sue. Importers should review their entry records, confirm their CBP account access, and consult a customs professional about deadlines.
Why This Matters
This is what the separation of powers looks like in practice. The Constitution gives Congress the power to impose duties. When the Court found the executive branch had exceeded the authority Congress delegated, the result was not only a legal opinion but the return of billions of dollars.
Keep Digging With Truth Agent
This article is a starting point. Truth Agent puts the public record at your fingertips, including the Constitution, federal law, regulations, court opinions and oversight reports, so you can follow court orders, CBP guidance and trade law as the refund process unfolds without relying on anyone’s summary, including ours.
Read Next on Truth Trench
- Who Sets Tariffs, Congress or the President? The Supreme Court’s IEEPA Ruling Explained
- The Third Branch: How Federal Courts Work, and Where Judicial Review Comes From
