ABPA Monitoring Tariff Reimbursement Developments for Importers

Recent court rulings and federal agency actions have raised new questions about whether importers may be able to recover tariffs previously paid on imported goods. The ABPA is monitoring these developments closely as U.S. Customs and Border Protection (CBP) works to establish a formal refund process for affected importers.¹

For companies in the automotive collision repair parts supply chain, the issue is significant. Over the past two years, tariffs on imported goods have imposed substantial additional costs throughout the marketplace, affecting importers, distributors, repair facilities, insurers, and ultimately consumers. If certain tariffs are ultimately determined to have been improperly imposed or collected, eligible importers may have an opportunity to seek reimbursement through the appropriate legal and administrative channels.

According to recent court filings reported by Reuters, CBP is developing a four-part refund system that will include an online portal for importers and customs brokers to submit refund claims. Portions of that system were reported to be between 40 percent and 80 percent complete as of March 2026, and the agency indicated the process could begin operating as soon as mid-April. CBP has not yet provided a timeline for how quickly approved refunds would be paid.³

The process is expected to be highly fact-specific. Eligibility may depend on issues such as who served as the importer of record, when duties were paid, how goods were classified, whether entries have already liquidated, and whether proper customs records are available. Legal analysis of the current situation also notes that while final liquidation of entries can take up to 314 days, many entries subject to these tariffs may have already been finalized.²

The ABPA does not plan to administer reimbursement claims or provide legal advice on individual filings. However, the ABPA recognizes the real financial impact tariffs have had on companies across the collision repair parts marketplace and believes affected businesses should have a fair opportunity to pursue reimbursement where appropriate.

Members who believe they may have been affected should review their import records and consult qualified customs counsel or trade compliance professionals to evaluate their specific circumstances. Reports indicate that more than 330,000 importers paid the tariffs at issue across roughly 53 million shipments, yet only a small portion of those importers were registered in CBP’s system to receive refunds as of recent court filings.¹

The ABPA will continue to monitor tariff-related developments and provide updates to members as additional information becomes available.

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