U.S. Customs and Border Protection (CBP) recently provided an update to the U.S. Court of International Trade (CIT) regarding the implementation of refunds associated with tariffs imposed under the International Emergency Economic Powers Act (IEEPA).

In a declaration submitted to the court, Brandon Lord, Executive Director of Trade Programs within CBP’s Office of Trade, explained that CBP’s existing systems cannot support immediate automated reimbursement of IEEPA-related duties. CBP indicated that it is developing new functionality within the Automated Commercial Environment (ACE) to facilitate the refund process and anticipates that this capability could be available within approximately 45 days, subject to court approval and final agency guidance.

Based on the information provided to the court, CBP anticipates that the refund process may operate as follows once the system enhancements are implemented:

  • Importers submit a declaration in ACE identifying entries where IEEPA duties were paid
  • ACE validates each entry and recalculates duties excluding the IEEPA tariffs, including applicable interest
  • CBP reviews and verifies the submission
  • ACE liquidates or reliquidates the affected entries as appropriate
  • Refund amounts are aggregated by importer
  • CBP certifies the refunds and the U.S. Department of the Treasury issues the payment electronically

Transition to Electronic Refund Payments (ACH)

Separately, CBP has implemented new procedures requiring most refunds to be issued electronically through Automated Clearing House (ACH) rather than by paper check. This change stems from the Electronic Refunds Interim Final Rule, published in the Federal Register on January 2, 2026. Under this rule, electronic refunds through ACE will become the standard method for issuing duty refunds, subject to limited exceptions.

In anticipation of CBP's refund process being implemented, and to ensure refunds can be processed without delay, importers should confirm that ACH refund authorization is active in the ACE Portal.

Key points to consider:

  • ACH enrollment and verification are completed within the ACE Portal under the Importer Subaccount → ACH Refund Authorization tab
  • Importers already receiving electronic refunds through ACH do not need to take additional action
  • Common enrollment issues include routing numbers not configured for FedACH processing and address formatting inconsistencies for foreign entities
  • If an EIN is already associated with an existing ACE account, importers may contact ACE.Support@cbp.dhs.gov for assistance with account access

How Maersk can support you

Maersk Customs Services is closely monitoring developments related to the CIT ruling and CBP’s implementation of the anticipated refund process. As additional guidance becomes available, we will continue to provide updates.

Our team is available to support customers with:

  • Entry analysis and identification of potentially affected transactions
  • Monitoring liquidation status and protest timelines
  • Evaluating potential tariff refund exposure
  • Peparing for the anticipated ACE refund submission process

Customers with questions regarding specific shipments, entries, or tariff exposure are encouraged to contact Maersk Customs Services at: compliance.mcsi.nam@maersk.com

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