Recent developments at the federal level signal meaningful progress toward potential tariff refunds that may impact ABPA members.
A newly filed declaration from U.S. Customs and Border Protection (CBP) confirms that the agency is actively building a system to process refunds of tariffs imposed under the International Emergency Economic Powers Act (IEEPA).
What This Means
CBP is developing a new system—referred to as CAPE—that will:
- Allow importers to submit refund claims
- Recalculate duties without IEEPA tariffs
- Process and issue refund payments electronically
This confirms that tariff refunds are moving from discussion to implementation.
Important Details for Members
- Claims Process Required: Refunds will likely require action by importers or their customs brokers through a formal submission process.
- Phased Rollout: Initial refunds will focus on more recent entries (unliquidated or within a 90-day window), with additional categories expected in later phases.
- Broader Eligibility Expected: CBP has indicated that future phases may include older, fully liquidated entries.
- Electronic Payments: Refunds will be issued electronically to the importer of record or a designated party.
Why This Matters to the ABPA Membership
Many ABPA members have been directly impacted by tariffs on imported collision repair parts since 2025. These developments suggest that:
- A significant portion of those tariffs may be recoverable
- The federal government is preparing for large-scale refund processing
- There is a limited window to be prepared as the system comes online
What You Should Do Now
The ABPA encourages members to begin preparing by:
- Identifying imports that may have been subject to IEEPA tariffs
- Coordinating with your customs broker or trade advisor
- Ensuring your organization is set up to receive electronic refunds from CBP
- Monitoring ABPA communications for further updates
ABPA’s Role
The ABPA will continue to monitor developments closely and provide timely updates. While we are not providing legal or customs advisory services, we are committed to ensuring our members are informed and positioned to take advantage of any available refund opportunities.
More information will be shared as CBP finalizes and launches the refund system.
—
Attachments:











