
US Customs and Border Protection said the refund process will initially handle only certain unliquidated entries or those liquidated in the past 80 days.
Businesses typically pay an estimated tariff amount at the time of import, with customs authorities determining the final amount later.
Following the highest court’s ruling, a US trade court judge ordered the Trump administration to begin refunding importers the hundreds of billions of dollars it collected from its double-digit tariffs under the 1977 International Emergency Economic Powers Act (IEEPA).
On Feb 20, the top court struck down Trump’s so-called reciprocal tariffs, as well as fentanyl-related levies against goods from China, Canada and Mexico.
It ruled that Trump had overstepped his presidential powers when he used the 1970s-era emergency law, known as IEEPA, to impose them.