Update on IEEPA Tariffs

18 March 2026

US Customs and Border Protection (CBP) has confirmed that it is not yet positioned to process refunds related to tariffs imposed under the International Emergency Economic Powers Act (IEEPA) following the recent court decision invalidating those duties. The agency is currently developing system enhancements within the Automated Commercial Environment (ACE) to support what is expected to be a large-scale refund process affecting a significant number of importers and entries.

CBP has indicated that the refund mechanism could be operational within approximately 45 days, pending additional procedural guidance and court direction. Once implemented, refunds are expected to be issued electronically through ACE via Automated Clearing House (ACH).

Given the scale and complexity of the potential refunds, importers should anticipate that the process may take time to fully administer once the system becomes available.

Key considerations for US importers

  • CBP refund processing capability is currently under development within ACE.
  • Refunds are expected to be distributed electronically via ACH through the ACE portal.
  • Importers must ensure their ACE account access and banking details are properly configured to receive electronic refunds.
  • Accurate entry data and supporting documentation may be required during the refund validation process.

Recommended Actions

  • Importers should consider the following preparatory steps:
  • Confirm ACE Portal access for the Importer of Record.
  • Verify ACH refund enrollment within ACE.
  • Identify entries where IEEPA tariffs were assessed and paid.
  • Maintain supporting documentation, including entry summaries, invoices, and duty payment records.

We will continue to monitor developments closely and share updates as further clarification becomes available. For more information, please contact your local Toll Global Forwarding representative or email me at [email protected].

Keri Sanabria
Vice President Customs Brokerage North America
Toll Global Forwarding

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