$85 Billion in Tariff Refunds Are Stuck in Processing. Here’s What Amazon Sellers Need to Know.

Key Takeaways

• $85B claims accepted; only $20.6B disbursed so far
• Over 4,000 payments stalled due to missing ACH enrollment
• Phase 1 covers 108,760 valid declarations, 15.8M entries
• Refunds require CAPE declaration and ACE portal ACH setup
• Future phases could unlock billions more as liquidated entries processed

Pulse Analysis

The Supreme Court’s February 2026 decision striking down IEEPA tariffs forced CBP to create the CAPE (Customs Automated Processing Environment) platform, a massive undertaking designed to return billions to importers. With $166 billion in duties owed, the system has already accepted $85 billion in claims, but the sheer volume—over 157,000 declarations and 15.8 million tariff entries—has outpaced the Treasury’s ability to disburse funds. Phase 1 focuses on unliquidated or recently liquidated entries, leaving a large pool of eligible refunds in limbo as CBP works toward broader eligibility.

For Amazon sellers, the practical impact is a cash‑flow dilemma. While a successful CAPE claim can free up capital for inventory replenishment or margin improvement, the reality is that payments can take 60‑90 days after acceptance, and any missing ACH registration stalls the process entirely. Importers must verify ACE portal access, submit a CAPE declaration for each IEEPA‑related duty, and enroll in electronic ACH payments—steps often overlooked by smaller sellers. Engaging a licensed customs broker can streamline verification, ensure accurate entry reporting, and keep the refund claim moving through CBP’s phased workflow.

Looking ahead, CBP’s upcoming phases promise to address finally liquidated entries and more complex cases, potentially unlocking a substantial portion of the $166 billion owed. However, without a firm timeline, sellers should treat refunds as a long‑term liquidity source rather than a short‑term cash injection. Monitoring CBP court filings, maintaining up‑to‑date digital payment setups, and collaborating with experienced brokers will position Amazon businesses to capture the maximum benefit once the system scales. In the broader trade ecosystem, the refund pipeline underscores the challenges of reversing large‑scale tariff policies and highlights the importance of agile compliance infrastructure.