Overview

U.S. Customs and Border Protection has launched an online portal that lets importers of record—or their authorized brokers—file refund requests for duties collected under the now‑invalidated IEEPA tariffs. The portal went live shortly after the February Supreme Court ruling, and major carriers such as DHL and FedEx have pledged to submit eligible claims on behalf of their customers. Sellers on Amazon, Etsy, eBay and similar marketplaces should act quickly to recover any overpaid duties.

Key Points

• Portal activation date — The CBP refund portal became operational on a Monday following the February Supreme Court decision that struck down the IEEPA tariffs.
• Carrier‑driven claims — DHL and FedEx announced they will automatically generate refund filings for shipments where the carrier acted as the Importer of Record (IOR) and will pass the recovered funds back to the original payer.
• Marketplace guidance — Etsy advises sellers to contact the carrier that shipped the order, while eBay notes it never holds tariff payments and therefore cannot issue refunds directly.
• Phase 1 CAPE rollout — CBP plans to enable the first phase of its Customs Automated Processing Environment (CAPE) on April 20, giving carriers electronic access to submit refund declarations.
• Small‑business challenges — Industry analysts warn that independent sellers without dedicated customs staff may find the filing process cumbersome, even with carrier assistance.

How the Tariff Refund Process Works

1. Identify the Importer of Record — Determine whether the carrier or the seller/consumer was listed as IOR on the airway bill. Example: An Etsy seller used DHL’s “Import‑as‑IOR” service for a March 15 shipment of handcrafted mugs.
2. Carrier‑initiated claim (Carrier as IOR) — When the carrier served as IOR, it automatically files a refund claim for eligible Phase 1 entries and, after CBP approval, forwards the recovered duty to the party that originally paid. Example: DHL files the claim for the mug shipment and then sends the refund to the Etsy seller who covered the customs fee.