Following recent court rulings, U.S. Customs and Border Protection (CBP) has begun implementing a refund process for certain tariffs previously collected under the International Emergency Economic Powers Act (IEEPA) deemed invalid.
At the center of this policy is a bold new initiative housed within the Department of Energy (DOE): the “Genesis Mission.”
Eligibility for Phase I refunds is limited to Importers of record with -
- Unliquidated entries, or
- Certain entries that have been liquidated within 80 days
Refunds are not automatic, therefore those eligible for the Phase I refund request will need to complete the following -
- Importers of Record and authorized Customs brokers have an established ACE Secure Data Portal account (ACE Portal account)
- Recipients use the ACE Portal account to provide CBP with bank account information. Guidance on accessing the ACH refund feature can be found here.
- Importers of Record and authorized Customs brokers submit CAPE Declarations in the ACE Portal utilizing the template provided within the ACE portal.
Refunds are not fully automatic and may require action or validation within CBP systems. Claims can be monitored through the ACE portal to determine if additional action is required. Processing times will vary, with approved refunds expected to be received within 60-90 days.
Additional phases for those not eligible within Phase I have not yet been announced but are expected pending the government's decision to appeal the court order that initiated the process. The government has until June 8, 2026, to file an appeal.
We recommend reviewing your import history and coordinating with your customs broker to determine eligibility and begin the application process.
Please feel free to reach out to your Rudler, PSC advisor with additional questions on this matter.
RUDLER, PSC CPAs and Business Advisors
This e-Tip is presented by Kelsey Baker, CPA.
If you would like to discuss your particular situation, contact Kelsey at 859-331-1717.
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