Earlier this year, the Supreme Court ruled that many of President Trump’s “emergency” import tariffs were improperly collected, finding there was no congressional authority to impose them.

Since then, businesses that paid those now-unsanctioned tariffs have been waiting for guidance from U.S. Customs and Border Protection (CBP) on how to recover those funds.

On April 20, 2026, CBP officially began processing tariff refund claims through its new online CAPE portal and, presumably, significant refunds will soon begin flowing back to importers who can substantiate and perfect their claims.

What’s interesting is that the conversation is now shifting from operations to tax strategy.