CBP Certifies Roughly USD 100 Billion in IEEPA Duty Refunds as CAPE Rollout Advances

• US Customs and Border Protection (CBP) has certified and forwarded to the Treasury around USD 100 billion in refunds of tariffs unlawfully collected under the International Emergency Economic Powers Act (IEEPA), per a 4 August 2026 declaration in the lead case Freestyle World, Inc. v. United States (Court No. 26-01088). [cnbc.com]
• The refunds implement the 20 February 2026 Supreme Court ruling striking down the IEEPA tariffs and Judge Eaton’s subsequent orders directing CBP to liquidate/reliquidate affected entries without the duties. [cnbc.com], [steptoe.com]
• As of 31 July 2026, roughly USD 128.68 billion in potential and certified refunds had entered the automated CAPE platform, with 17.69 million entries liquidated/reliquidated and about USD 1.6 billion pending missing importer bank details. [cnbc.com], [albawheelsup.com]

Extended article

CBP has completed approximately USD 100 billion in refunds of duties and interest collected under the IEEPA, according to a declaration filed by Brandon Lord, executive director of CBP’s Trade Programs Directorate, in response to a 17 July 2026 court order requiring progress reporting. The refunds follow the US Supreme Court’s February 2026 decision holding that the IEEPA did not authorise the President to impose the 2025 “liberation day” tariffs. [cnbc.com]

To manage an unprecedented volume of entries, CBP built the Consolidated Administration and Processing of Entries (CAPE) system. The Court of International Trade directed CBP to liquidate unliquidated entries and reliquidate certain finally liquidated entries, with Freestyle World becoming the lead case after the earlier Euro-Notions matter was voluntarily dismissed. The USD 100 billion figure represents roughly 60% of the ~USD 166 billion pool the government says it collected under the regime. A further 19,726 refunds (~USD 1.6 billion) remain untransmitted pending Automated Clearing House account information from importers. [cnbc.com], [steptoe.com], [internatio…sights.com]