U.S. businesses rushed to file claims Monday for refunds on up to $166 billion in tariffs that the Supreme Court struck down as illegal. The Consolidated Administration and Processing of Entries (CAPE) portal, administered by U.S. Customs and Border Protection through the ACE Secure Data Portal, went live at 8 a.m. EDT, allowing eligible importers and customs brokers to submit electronic claims.

The tariffs in question were imposed by President Donald Trump under the International Emergency Economic Powers Act (IEEPA). In a 6-3 decision on February 20, 2026, the Supreme Court ruled that Trump exceeded his authority, usurping Congress's power to set taxes. A subsequent U.S. Court of International Trade order mandated refunds, prompting the development of the CAPE system.

Phase 1 targets unliquidated entries or those liquidated within the past 80 days, covering about 63% of IEEPA duties or $127 billion including interest. Over 330,000 importers paid roughly $166 billion across 53 million shipments, but only around 56,500 had registered for electronic refunds as of mid-April. Claimants must upload a CSV file listing entry numbers, ensure accurate ACH payment details, and verify tariff codes. Approved refunds are expected within 60-90 days via direct deposit.

Major companies prepared to submit claims immediately. FedEx stated it would file CAPE declarations on April 20 and pass refunds to shippers and consumers who bore the costs. Costco's CEO indicated the retailer would lower prices upon receipt. Smaller firms like After Action Cigars in Minnesota, which paid $34,000 on Nicaraguan and Dominican imports, also stand to benefit.

Trade experts anticipate high traffic and potential glitches on the portal's debut. "April 20 is when things are going to start to hit the fan," said Adam Hanover of CohnReznick Advisory. Small business advocates worry about paperwork burdens. "Small business owners should not have to jump through hoops," said Richard Trent of Main Street Alliance. Some importers may sell claims to firms like Flexport for quick cash, bypassing delays.

The remaining 37% of entries, already protested or older, face longer waits, potentially years. Thousands of lawsuits preceded the portal, including from FedEx, Costco, Oshkosh, and toy makers like Learning Resources seeking over $10 million.

The Trump administration has signaled plans to reimpose tariffs using Section 301 and Section 232 authorities while complying with the court order. CBP could still appeal aspects of the refund directive.