This week, the Trump administration began refunding some $166 billion to businesses that had previously paid import duties under the President’s now-invalidated International Emergency Economic Powers Act (IEEPA) tariff regime.
In February 2026, the U.S. Supreme Court ruled that the use of IEEPA to justify sweeping tariffs was unconstitutional. Known as the Consolidated Administration and Processing of Entries, the refund portal is now open, and U.S. Customs and Border Protection said it will take 60-90 days for a refund to be issued for approved claims.
Following the ruling invalidating the IEEPA tariffs, the White House set 15% tariff rate, citing the Trade Act of 1974, but this will need to be reauthorized by the U.S. Congress after it has been in effect for 150 days.
Next steps for businesses: Take the following practical steps, outlined by the U.S. Chamber.
1. Update Importer Record Info
Make sure your CBP importer record (Form 5106) for your company is up-to-date and includes an email address that is not your broker’s email (required for authentication).
Note: Licensed custom brokers have access to the ACE Secure Data Portal and can update Form 5106
2. Create an ACE Portal Account
Create an account in CBP’s Automated Commercial Environment Secure Data Portal (ACE Portal). This will enable your company to run reports and download entry data to show IEEPA tariff payments for which your company may seek refunds.
Note: Some importers have reported new ACE account setup takes 3-4 weeks.
3. Enroll in ACH Refund
Sign up for Automated Clearinghouse (ACH) Refund. CBP requires ACH enrollment to receive duty refunds electronically. After enrolling for ACH refunds, any refund you receive will automatically be deposited directly into your bank account. Companies may wish to consult with their customs broker or trade counsel.
4. Identify Exceptions
Determine whether all of your IEEPA entries will be covered in the system’s initial rollout, or whether you have entries that are within the two exceptions identified below. If you have entries that fall within the two exceptions, you should consult with your customs broker and lawyer to evaluate whether further action is needed to preserve your right to a refund. Learn more here.
The Detroit Regional Chamber and MichAuto will continue to monitor the situation for its investors and the automotive and mobility industry at large.