Found money is fun. Finding out the government may owe your business a refund? Even better.
There’s roughly $170 billion in potentially refundable tariff payments now in play. If you imported goods and paid Section 301 tariffs during the covered period, this is worth your attention.
A February 2026 Supreme Court ruling knocked out a big chunk of those tariff collections as unlawful. And as of April 20, 2026, businesses can start filing through the new CAPE system.
At BusinessGrants.com, we say it all the time: wolves don’t leave money on the table. Brick Builders make sure their systems are tight enough to go get it.
Let’s get into it.
The Backstory: Why Refunds Are Happening
In February 2026, the Supreme Court ruled that many tariffs imposed under the International Emergency Economic Protection Act (IEEPA) were unlawful.
Those tariffs had been collected starting April 2, 2025. CBP stopped collecting them on February 23, 2026, but businesses still needed a way to recover what they already paid.
That’s where CAPE (Consolidated Administration and Processing of Entries) comes in. The portal officially launched on April 20, 2026 to handle these refund claims.

Who Actually Qualifies?
Not everybody gets a piece of this refund.
1. You Must Be the Importer of Record
This is the main rule. To claim a refund, you need to be the Importer of Record (IOR).
- Eligible: Your name is on the customs entry paperwork, and you paid the duties directly to CBP.
- Not eligible: You bought from someone else who imported the goods and simply passed the tariff cost on to you.
2. Your Timing Matters
The ruling covers tariffs paid between April 2, 2025 and the February 2026 stop date.
If your entries were finalized within the last 80–90 days, you may be in the faster Phase 1 lane.
How to File Your Claim
This is a Brick 4: Financial & Legal Infrastructure moment in the 7-Brick Growth Framework™. Clean records win. Sloppy systems lose.
Step 1: Get into ACE
You’ll need an active Automated Commercial Environment (ACE) account. CAPE connects through that system.
Step 2: Pull Your Data
Prepare a CSV with your Entry Summaries (Form 7501), including:
- Entry numbers
- Import dates
- Tariff amounts paid under the affected Section 301/IEEPA codes
Step 3: Submit Through CAPE
Use the CAPE portal to file one consolidated claim for all eligible entries.
Step 4: Wait for Review
CBP says approvals may take 60 to 90 days. Refunds are generally sent by ACH if your banking info is set up in ACE.

Phase 1 vs. Phase 2
The rollout is happening in waves.
- Phase 1: For unliquidated entries and entries still inside the 90-day protest window.
- Phase 2: Expected in summer 2026 for older liquidated entries.
Winning Tip: If you’re close to that 90-day mark, move now. Faster lane, less drama.
Don’t Ignore Duty Drawbacks
Here’s the extra play smart wolves look for: duty drawbacks.
If you import goods and later export them, you may be able to recover up to 99% of certain duties paid on those imported components.
That’s another reason Brick 4 (Financial & Legal Infrastructure) matters. Brick Builders don’t just chase revenue. They recover capital, protect cash, and make smarter growth moves.
Why This Matters for Your 7-Brick Foundation
This refund opportunity is a perfect example of Brick 4: Financial & Legal Infrastructure in the 7-Brick Growth Framework™.
- The sheep: Start searching inboxes, texting their broker, and hoping for the best.
- The Wolf Brick Builder: Already has clean records, updated systems, and a claim ready to go.
When big money is on the table, the best-built organizations move first.
If your infrastructure isn’t Gold Standard yet, take this as your sign to tighten the bricks.
Are You Ready to Claim Your Bag?
Don’t let a clunky portal or messy records keep you from money that may be yours.
If you need help strengthening your Brick 4 infrastructure and making sure you’re not leaving money on the table, BusinessGrants.com is here to help.
About Ty Woods
Ty Woods is the CEO of BusinessGrants.com and creator of the 7-Brick Growth Framework™. She helps founders, executives, and nonprofit leaders build grant-ready, sustainable organizations with stronger systems, smarter strategy, and long-term funding in mind.
Connect with us: BusinessGrants.com

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