Key Highlights

  • The Trump administration has refunded approximately 100 billion dollars in tariffs collected under the International Emergency Economic Powers Act, about 60% of the roughly 166 billion dollars raised through the program.
  • The refunds follow a Supreme Court ruling in February that found IEEPA did not authorize the tariffs, and a subsequent federal court order requiring repayment to importers.
  • U.S. Customs and Border Protection's CAPE system has received 252,496 tariff refund declarations covering more than 25 million import entries as of July 31.
  • More than 330,000 importers paid IEEPA tariffs on over 53 million entries, indicating the refund process still has considerable ground to cover.

Refund Process Advances Following Supreme Court Ruling

The Trump administration has refunded approximately 100 billion dollars in tariff revenue collected before the Supreme Court struck down the underlying tariffs in February, according to a filing in the U.S. Court of International Trade. The figure represents roughly 60% of the nearly 166 billion dollars the government says it collected through tariffs imposed in 2025 under the International Emergency Economic Powers Act. Those tariffs were eliminated in late February after the Supreme Court ruled that IEEPA did not authorize their imposition. Approximately two weeks later, a federal judge ordered that all tariffs collected under IEEPA be refunded to the importers who paid them.

CAPE System Processes Growing Volume of Refund Claims

U.S. Customs and Border Protection introduced a system called Consolidated Administration and Processing of Entries, or CAPE, in late April to track and deliver the court-ordered refunds. As of July 31, the system had received 252,496 tariff refund declarations covering more than 25 million import entries, according to the filing from CBP official Brandon Lord. Of the total amount accepted for processing through CAPE, nearly 129 billion dollars in both potential and certified refunds have entered the pipeline, with approximately 100 billion dollars completed, certified, and sent to the Treasury Department for disbursement. The filing was submitted as part of a court-ordered update on the administration's progress in delivering the refunds.

Administration Pursues Alternative Tariff Authority Amid Legal Challenges

Even as it processes refunds from the defunct IEEPA program, the administration has taken steps to recreate a similar tariff structure using other legal authorities, moves that are themselves already facing separate court challenges. President Trump has expressed frustration with the Supreme Court's ruling, saying tariffs generated hundreds of billions of dollars before the court intervened, while asserting the administration retains other means to pursue similar trade policy goals. The filing in question arose from a lawsuit brought by a California-based importer seeking class action status on behalf of smaller businesses that say they have faced obstacles obtaining refunds through CAPE, a request the government has argued is both untimely and without merit.

Conclusion

The disclosure of 100 billion dollars in completed refunds marks a significant milestone in unwinding the IEEPA tariff program struck down by the Supreme Court, though the scale of remaining claims, covering more than 330,000 importers and over 53 million entries, suggests the process remains far from complete. The administration's parallel effort to reestablish similar tariff authority through alternative statutes adds a layer of uncertainty for businesses navigating both the refund process and potential new duties. Continued court oversight and pending legal challenges to the replacement tariff structure are likely to shape how this process unfolds in the coming months.