Canadian companies may find relief from tariffs imposed by former President Donald Trump through a new refund portal operated by the U.S. government. The website, called International Emergency Economic Powers Act (IEEPA) Duty Refunds, is managed by U.S. Customs and Border Protection (CBP) and allows businesses to reclaim tariffs that were struck down by the U.S. Supreme Court.
What is the website and what does it offer?
The portal's purpose is to streamline the submission and processing of valid refund requests for duties imposed under the IEEPA, as authorized by court order or applicable law. It consolidates refunds of IEEPA duties, including interest, rather than processing refunds on an entry-by-entry basis.
What happened to the U.S. tariffs?
On February 20, the U.S. Supreme Court ruled 6–3 that the IEEPA does not authorize the President to impose tariffs, invalidating a sweeping set of emergency trade measures implemented by Trump. In response, Trump announced new tariffs through other means.
Can Canadian businesses apply for refunds?
Yes, if they import goods into the U.S. and paid the tariffs. Applicants must be importers of record or authorized customs brokers with a U.S. customs account and a U.S. bank account. The Canadian Federation of Independent Businesses (CFIB) has provided guidance for small businesses, noting that about a quarter of affected firms served as the importer of record and could apply for a rebate. There is no government fee to apply or protest a decision.
If a U.S. customer was listed as the importer of record, the Canadian exporter cannot file directly. CFIB advises Canadian businesses to contact their U.S. partners promptly to confirm whether a claim will be filed and how any refund would be handled, as missed deadlines can occur.
Some businesses reported glitches and error messages on the portal's first day, but CBP said it is working through those issues.
Other than refunds, what are the positives for Canada?
David Gens, CEO of Canadian fintech company Merchant Growth, noted that refunds for U.S. firms offer limited benefit for Canadian businesses. Decisions to buy Canadian goods were already made, and while refunds may provide financial power for inventory accumulation, the overall impact on Canadian businesses is minimal—essentially a one-time gain for past importers in the U.S.
