For the past several years, food and beverage manufacturers, agribusinesses, and other importers have absorbed higher costs driven by tariffs, supply chain disruptions, and ongoing market uncertainty. Now, recent legal developments may allow some businesses to recover qualifying tariff costs they previously assumed were permanent.

For companies operating on tight margins, that recovery could represent a meaningful cash flow opportunity. However, refunds are not automatic, and determining eligibility requires understanding both the legal requirements and the filing process.

The opportunity stems from recent court rulings affecting certain duties imposed under the International Emergency Economic Powers Act (IEEPA). As a result, some importers that paid qualifying IEEPA duties may be eligible for refunds.

To facilitate the refund process, U.S. Customs and Border Protection (CBP) has introduced Consolidated Administration and Processing of Entries (CAPE) functionality within the Automated Commercial Environment (ACE) Secure Data Portal. Eligible importers of record or their authorized customs brokers must submit CAPE Declarations through ACE to request refunds.

While recovering previously paid duties is an immediate financial opportunity, the process is also prompting many companies to evaluate their broader import documentation, supplier agreements, and trade compliance practices. Organizations that approach this strategically may strengthen operational processes long after the refund is received.

Who May Be Eligible?

Eligibility generally depends on whether your business was the importer of record and paid qualifying duties covered by IEEPA. It may also vary based on the current phase of the CAPE rollout and the liquidation or reconciliation status of individual entries.

Many companies experienced higher costs because suppliers passed tariffs through the supply chain. While those increased costs affected profitability, they do not automatically create refund eligibility. Under current CBP guidance, only the importer of record or the authorized customs broker that filed the entries on the importer’s behalf may submit a CAPE Declaration.

Businesses that should evaluate their eligibility include:

  • Food and beverage manufacturers that directly imported ingredients, packaging, equipment, or production inputs.
  • Agribusinesses that imported products or materials subject to qualifying IEEPA duties.
  • Companies that worked with customs brokers to file import entries and pay duties.

Understanding who has the legal right to file is the first step in determining whether a refund opportunity exists.

What If You Paid the Cost But Weren’t the Importer of Record?

Not every company affected by tariffs imported goods directly. Many manufacturers, processors, distributors, and agribusinesses absorbed higher costs because suppliers either passed tariff charges through separately or incorporated them into product pricing.

In these situations, the legal right to pursue a refund generally belongs to the importer of record. That does not necessarily mean downstream businesses should ignore the opportunity.

Companies that absorbed tariff-related cost increases should review supplier contracts, pricing history, and supporting documentation to determine whether supplier recovery could result in rebates, pricing adjustments, or other commercial arrangements.

Consider taking the following steps:

  • Review supply agreements for tariff pass-through provisions, rebate language, pricing adjustment mechanisms, cost-sharing clauses, or other terms addressing tariff recovery.
  • Quantify the financial impact of tariff-related cost increases using invoices, purchase orders, pricing notices, and other supporting documentation.
  • Engage suppliers early to understand whether they intend to pursue refund claims and whether any recovery may be shared.
  • Update future contracts to address tariffs, trade disruptions, indexed pricing, and periodic pricing reviews.

These discussions are often most productive when viewed as part of a long-term supplier relationship rather than simply a legal claim. If reimbursement is anticipated, companies should also evaluate any related accounting and financial reporting considerations.

What Companies Should Do Now

Whether your company imported qualifying goods directly or is evaluating supplier-related recovery opportunities, now is the time to organize relevant documentation and assess your position.

Key actions include:

  • Review import records to identify qualifying IEEPA duty payments and associated entry numbers.
  • Confirm importer-of-record status.
  • Verify ACH refund banking information is current within the ACE Portal.
  • Determine whether affected entries fall within the applicable CAPE filing phase.
  • Coordinate with customs brokers, trade advisors, or legal counsel as needed.
  • Monitor ongoing CBP guidance regarding CAPE filing requirements and implementation updates.

Some importers have received approval quickly after applying, including in less than 48 hours. A smooth process often depends on having accurate records ready and maintaining a strong working relationship with your customs broker, who can help confirm entry details, filing status, and ACE submission requirements.

More Than a Refund Opportunity

Trade policy continues to evolve, and recent developments illustrate how quickly the regulatory landscape can change.

For food and beverage manufacturers, agribusinesses, and other importers, this is an opportunity not only to evaluate potential tariff refunds but also to take a broader look at import operations, supplier relationships, documentation practices, and trade compliance processes.

Companies that act promptly may improve cash flow through eligible refunds while strengthening the internal controls and visibility needed to respond more effectively to future trade changes.

If your business believes it may qualify for a refund or wants to better understand how tariff costs have moved through its supply chain, start by reviewing your records and coordinating with your customs broker, trade advisor, or legal counsel. An early evaluation can help identify opportunities, reduce filing delays, and ensure your business is prepared to file through ACE and receive.