Recent developments following a decision issued by the Supreme Court of the United States may have significant implications for companies engaged in international trade with the United States.
While the Court does not directly order reimbursements, its rulings may invalidate certain tariffs or regulatory measures deemed unlawful. As a result, affected companies may have the opportunity to pursue tariff refunds, potentially recovering amounts previously paid.
In response, U.S. Customs and Border Protection (CBP) is expected to implement a system known as the Consolidated Administration and Processing of Entries (CAPE) to handle tariff refund claims.
What does this mean for your business?
Companies operating across borders should take a proactive and structured approach, including:
- Reviewing historical tariff payments
- Identifying potentially impacted transactions
- Assessing eligibility for refund claims
- Evaluating broader tax and operational implications
To make sure your company is properly positioned, we recommend the following steps:
- Begin compiling a complete list (ideally in CSV format) of entry summaries where IEEPA Chapter 99 HTS numbers were declared, as this information may be required for CAPE filings once the portal becomes available
- Ensure your company has an active importer account on the ACE (Automated Commercial Environment) portal and is set up to receive ACH electronic refunds, as any refunds will likely be processed through these channels
- Coordinate with legal counsel and/or your customs broker regarding whether to continue filing protests and, where appropriate, test cases, in order to preserve your rights while the system and any appeals process evolve
At Drummond Advisors, we support clients by:
- Assessing potential eligibility for tariff refunds
- Coordinating with U.S. counsel and trade specialists
- Supporting the preparation and filing of claims
- Advising on cross-border tax and operational impacts
If your company may be affected or if you would like to better understand how to prepare, our team would be glad to discuss your case.