Who is owed a tariff refund from the 2026 court order?

The Court of International Trade ordered CBP to refund invalidated IEEPA duties to importers of record. If you paid those duties as the importer of record, you may be owed money back. The administration is appealing, so nothing is final yet.

How do I claim a tariff refund?

A CBP refund portal is live. If a carrier or customs broker paid the duty on your behalf, the refund may route through them, so check who was listed as importer of record on your entries. This is general information, not legal advice.

Could the refund be reversed?

Yes. The administration is appealing the order, so a refund you receive or expect could change depending on the outcome. Treat any refund as provisional until the appeal resolves.

Are You Owed a Tariff Refund? A Plain Guide for Small Shopify and Etsy Sellers

In 2026 the US Court of International Trade ruled that a set of tariffs imposed under IEEPA were invalid, and ordered Customs and Border Protection to refund them to the importers of record. The total is around $165 billion. CBP has a refund portal live now. The administration is appealing, so none of this is final. This guide walks you through whether any of that money is yours and what to do next.

Start here: did you import goods into the US yourself?

If everything you sell is bought domestically from a US wholesaler or dropshipper, you were probably not the importer, and there is likely nothing for you to claim directly. If you brought product in from overseas, keep going.

Step 1. Find out if you are the importer of record

The refund goes to the importer of record, which is the party legally responsible for the entry and the duties on it. Two common cases for small sellers:

You imported directly, and your name or business is on the customs entry. Then you may be the importer of record.
You bought the goods "delivered duty paid" (DDP), or a courier like DHL, FedEx, or UPS handled clearance for you. Then the importer of record is often the supplier or the carrier, not you.

To check, pull a commercial invoice, an entry summary (CBP Form 7501), or your courier's customs paperwork. The importer of record is named on it.

Step 2. If a carrier or broker was the importer of record

This is the tricky part. When a courier or customs broker clears a shipment for you, they are frequently the importer of record on paper. That means CBP issues the refund to them, not to you. You paid the duty as a line item on their invoice, but you are not the party CBP repays. To get your share, you have to ask the carrier or broker to pass it through. Some will do this. Some will be slow. Put the request in writing and reference the specific entries and dates.

Step 3. Use the CBP refund portal

CBP has opened a portal for these refunds. In general it covers duties that were collected under the invalidated IEEPA authority and paid by the importer of record. Have your entry numbers, dates, and duty amounts ready before you start. If you were not the importer of record, the portal is for the party who was, which loops back to Step 2.

Step 4. Do not count the money yet

The administration is appealing the decision. An appeal can pause refunds, add conditions, or reverse them. Until it is resolved, treat any refund as possible, not banked. File or request now so you are in line, but do not spend it, and do not price your products around getting it back.

Quick recap

Imported nothing yourself: probably nothing to claim.
You are the importer of record: use the CBP portal.
A carrier or broker was the importer of record: ask them in writing to pass the refund through.
In every case: keep your entry paperwork, and wait for the appeal before you treat the money as real.

One more thing on the current rules. This refund is about past IEEPA duties. It does not change what you owe going forward. The $800 US de minimis exemption is still suspended, and the EU ended its €150 threshold on July 1 2026, so low-value cross-border shipments are still being taxed. Plan your landed costs on today's rates, not on a refund that may or may not arrive.

Know your landed costs on today's rates

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This is general information, not legal or customs advice. Refund eligibility depends on your specific entries and the outcome of the appeal. Confirm with a licensed customs broker or trade attorney before you file.