A refund system for businesses that paid tariffs that the US Supreme Court ruled President Trump imposed without the constitutional authority to do so launched April 20. U.S. Customs and Border Protection (CBP), the agency charged with administering the system, opened an online portal for importers to file their claims. CBP will be evaluating and refunding up to $175 billion in revenue collected from the now invalidated tariffs imposed under the International Emergency Economic Powers Act (IEEPA).
Construction products likely included in the court-ordered tariff refunds are finished goods, equipment, and fixtures imported under IEEPA since early 2025. Following the Supreme Court’s ruling on February 20, 2026, and a subsequent March 4 order from the U.S. Court of International Trade (CIT), the federal government began accepting refund claims for approximately $166 billion in invalidated duties on April 20, 2026.
Likely Refundable Products
The ruling specifically targets tariffs imposed under IEEPA authority. For the construction sector, this primarily affects high-value finished components rather than raw materials.
Products Included for Refunds:
Mechanical & Electrical Equipment: Items such as heavy machinery, industrial equipment, and mechanical systems.
Building Fixtures & Finished Goods: Appliances, plumbing fixtures, and lighting equipment.
Specialized Components: Filtration products and other "downstream" items that incorporate processed materials.
Products Excluded from Refunds
Raw construction inputs are generally not eligible for these specific IEEPA refunds because they are typically governed by other statutory authorities, include:
Raw Steel and Aluminum: These remain subject to Section 232 tariffs.
Softwood Lumber and Timber: Most lumber products fall under different trade laws unaffected by the IEEPA ruling.
Copper: Similar to steel, primary copper products are often governed by separate protectionist measures.
The refund process, managed via the new Consolidated Administration and Processing of Entries (CAPE) system, launched its first phase on April 20, 2026. All refunds are being issued electronically via Automated Clearing House (ACH). CBP estimates that around 82% of the imports hit with the tariffs will be eligible for refunds in this first tranche of applications, totaling around $127 billion.