Navigating Tariff Refunds: Process, Challenges, and Supreme Court Rulings

Businesses can begin claiming refunds for certain Trump-era tariffs starting Monday, following a Supreme Court ruling that declared the duties unconstitutional when imposed without congressional approval.

The ruling stems from a 2022 decision by the U.S. Court of International Trade, which found that former President Donald Trump exceeded his authority under the Trade Expansion Act of 1962 when he imposed sweeping tariffs on steel and aluminum imports in 2018 under the guise of national security. The Supreme Court declined to hear the government’s appeal in April 2026, letting the lower court’s decision stand. Affected importers are now eligible to seek refunds for duties paid on qualifying goods entering the U.S. Between March 2018 and December 2020.

U.S. Customs and Border Protection (CBP) has issued guidance outlining the refund process, which requires importers to file administrative protests using Form 2848 or through the Automated Commercial Environment (ACE) portal. Claims must include detailed documentation proving the origin, classification, and value of the imported goods, as well as evidence that the tariffs in question were applied under Section 232 of the Trade Expansion Act. Refunds will include the principal duty amount paid, but not interest or penalties, according to CBP officials.

Industry analysts estimate that eligible refunds could total between $2 billion and $4 billion across sectors including automotive manufacturing, construction, and consumer goods. The American Institute for International Steel noted that domestic producers who benefited from the tariffs may face renewed pricing pressure as importers recover costs and potentially resume sourcing from abroad. Conversely, companies that absorbed the tariff costs into their supply chains — particularly small and mid-sized importers — may see improved cash flow once refunds are processed.

Brad Jackson, a trade compliance attorney at the firm Jackson & Reid, said the timeline for refunds remains uncertain. “CBP has indicated it will begin accepting claims on Monday, but processing could take months due to the volume and need for individual case review,” Jackson explained. “Importers should prepare thorough documentation now, but they should not expect immediate payouts.” He added that companies already involved in litigation may have an advantage, as their case files often contain the necessary evidence to support refund claims.

The electronic payment system used by CBP to remit refunds will direct funds to the same bank accounts used for original duty payments, unless importers submit updated banking information. Officials emphasized that all claims are subject to audit, and any inaccuracies could result in delays or denial. Importers are advised to retain records for at least five years following submission, in line with standard customs compliance requirements.

While the refund opportunity provides financial relief for many businesses, it also underscores the legal and administrative risks of executive-driven trade policy. The Supreme Court’s refusal to intervene reinforces the principle that significant tariff actions require congressional authorization, a precedent that may shape future administrations’ approach to trade enforcement. For now, the focus shifts to ensuring eligible businesses can access the refunds they are owed under the restored legal framework.