General Discussion

Tariff refunds move from court order to system development. US Customs and Border Protection (CBP) is still building the machinery needed to refund roughly $166 billion in tariff collections, plus interest, after the Supreme Court ruled in February that the president did not have the authority to impose tariffs under the International Emergency Economic Powers Act. In a court filing, the agency said its four-part refund system is between 40 percent and 80 percent complete, with an online claims portal in development and the mass-processing piece the furthest behind. More than 330,000 importers paid the tariffs on 53 million shipments, but only about 21,000 were registered in the existing system to receive refunds. CBP has said the new process could begin accepting claims as soon as mid-April, though it has not said how quickly payments would go out. CBP, however, warned that they may need to write regulations first.
https://taxpolicycenter.org/daily-deduction/tariff-refund-plans-take-shape